Service tax applicability

.

IF YOU PROVIDE ROAD TRANSPORT SERVICE TO INDIVIDUAL, YOU ARE LIABLE TO COLLECT AND PAY SERVICE TAX

IF YOU PROVIDE ROAD TRANSPORT SERVICE OTHER THAN INDIVIDUAL, RECIPENT IS LIABLE TO PAY SERVICE TAX.

.

When GTA will be preparing the consignment note and invoice containing details as required and service tax payable will also be shown on the invoice/bill/challan then payment of service tax will be made by the consignor or consignee who is actually paying the freight.,if the consignor/ consignee paying the freight is a company,body corporate,factory,partnership or dealer registered under central excise..

Generally, service provider is responsible for payment of Service Tax.
However, in case of Goods Transport Agency service the liability of paying Service Tax may fall on service receiver or service provider depending on the status of the receiver.
As per Service Tax Rules 1994, taxable service is provided by a goods transport agency to specified category of persons then service tax is liable to be paid by the consigner.

-----------------------------------------------------------

Miami Beach Florida Real Estate