Service tax on freight bill before 1st july

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lexbery

114 Points Posted on 05 October 2013

to all,

i would like to know to whom does the liabilty to pay service tax falls before 1st july 2012 on transportation of goods by road transport if neither the transporter nor the service receiver has paid the service tax,also as a service receiver should i pay service tax on these freight bills under VCES,ie on which neither service receiver nor transporter has paid tax???

Replies (4)

R S B

C.A FINAL

62 Points Posted on 05 October 2013

The person who is paying the freight has the liability to pay service tax either it could be service receiver or service provider.

CA Vivek Goyal

Practising CA

135 Points Posted on 06 October 2013

Please clear my doubt firstly....Whether you have received service of transport of goods from Goods Transport Agency or from any other person? because Service tax is only applicable when this service is provided by GTA.

lexbery

114 Points Posted on 07 October 2013

Originally posted by : CA Vivek Goyal
	Please clear my doubt firstly....Whether you have received service of transport of goods from Goods Transport Agency or from any other person? because Service tax is only applicable when this service is provided by GTA.

dear vivek,

the situation is as follow:

we are buying material from a company and in the invoice the transporter name is shown as jaydurga transport,while the consignment note we receive from jayadurga its written transport contractor,payment of freight is made in cash to the lorry drivers who are individual owner of the lorry.