Service Tax on GTA

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Arvinder Singh

Chartered Accountant

21 Points Posted on 10 April 2010

One of my client is CHA registered with service tax and frequently uses services of transporter. Freight is paid by CHA and thereafter recovered from the customer. Query is :

1. Whether CHA is liable to pay service tax with 75% abatement ?

2. Whether CHA has to get new registration or addition of GTA service in old registration will be sufficient ?

3.In above case whether CHA has to file two ST-3, one as service provider CHA and another for service receiver as GTA ?

Replies (4)

Chintan Vasa

CA Final Student M.Com

911 Points Posted on 10 April 2010

1. Yes he can avail the abatement of 75%

2. No need for new registration. He just has to add the new service in his old registration no.

3. There is no need to file 2 separate returns. A single return can be filed for all the types of service.

CA Rahul Ranjan

Proprietor

75 Points Posted on 10 April 2010

Another thing is that, how these amount will show in ST-3, whether seperetely or consolidated.

CA Rahul Ranjan

Proprietor

75 Points Posted on 10 April 2010

Thank You so much Chintan and Uday but i am not clear about how will we show it in ST- 3

Ashish Sharma

Service

1079 Points Posted on 10 April 2010

Hi, Rahul,

Details in each of the column in Service tax the form ST-3 has to be furnished separately for each of the taxable service rendered by the assessee as per press release by Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003 , in practically i saw assessee deposit seperate ST-3 also sometimes ago, better to verify with department, but this is sure it is not consolidated