Can A GTA who is providing service for transportation from his city to direct to port or C & H agent from where the goods will be load in ship for export, should he charged service tax from the consignor [liability to pay service tax is on GTA] if not then what is the exact circular or notification in support?
yes GTA is liable to charge service tax.
GTA is receiving the payment in indian rupees so its not a export turnover for himself,
Yes, GTA is liable to pay service tax.
If it is a situation where GTA is liable to service tax , there appears to be no exemption from service tax. However if consignor is liable, exemption is availble upon filing of EXP-1.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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