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Service tax on carriage inward & outward

01 July 2013

Hello every body.,

if GTA serivce provider is not providing service tax in the bill then wether serivice reciever is liable to pay serivice tax or not?

Thanks in advance

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4 Replies

Arun Kumar Singh (GST Advocate) (15188 Points)
Replied 01 July 2013

Service Tax on GTA will liable to pay service recepient under reverse charge system.

suraj gahlout (student) (47 Points)
Replied 01 July 2013

Other than individual receiver of service will be liable to pay tax.kindly refer notification no 30/2012- ST.

Aanchal Bhatiyani (CA Job) (26 Points)
Replied 02 July 2013

Yes, As per Notification no. 30/2012 , if the GTA service is received by Factory, society, cooperative society, dealer of excisible goods, company or firm from a goods transport agency such service receiver shall liable to pay 100% of the service tax liability even if the same isn't charged by the Service provider on the invoice.

It is purely the liability of service receiver, the provider has nothing to do with the same.

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