1. A Indiviual having small proprietorship firm having turnover around Rs.35 lac in a year, ocassionaly pay the freight to transporter, some times it is more than 750/-, please suggest me is he liabile to deduct and pay the S.tax (GTA), and is their any way to avoid the service tax liability of GTA. The toal freight amount dueing a year is only around 30 to 35 thousand. Please also mention the related section.
(Arun)
Sir,
The law says, if either of the consigner or consignee, or both is a specified person, the person paying freight is the person liable to pay service tax and comply with other procedures.
If the consigner or consignee, both does not fall under any of the specified catagories, the Goods Transport Agency is liable.
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