Audit Executive
25 Points
Joined March 2010
Reverse charge is applicable if taxable service is provided or agreed to be provided by GTA in respect of transportation of goods, where the person liable to pay freight is anyone of the following:
1. A factory registered under factories Act,1948
2. A society registered under socities registration act 1860 or under any law
3. Any cooperative society,
4. Any dealer of exicisable goods, registered under central excise act 1944
5. Any bodycorporate
6. Any partnership firm
then service receiver is liable to pay service tax irrespective of the fact that service provider is registered or not.
But if service receiver is individual or HUF than service provider is liable to pay the tax.