Service tax on transport of goods by lorry/truck

If the person(consignor or consignee) making payment  of freight is Individual ...then liability to pay  tax is on GTA itself...and no Rev chg will apply....

If consignor or consignee is one of the persons specified in the Notfn No. 35/2004-S.T, then the Service Tax is to be paid by the said specified person. However if both the consignor and the consignee are individual, then the service tax is to be paid by the Goods transport Agency.

Hi Saurabh & Irshad,

It is also mentioned in the act that if consignor or consignee is a registered dealer then service tax shall be paid by conisgnor or consignee. Who is a registered dealer? Under which act a person should be registered to cal himself as a registered dealer? What if the registered dealer is an individual?

Regards,

Satya Prakash

Dear all,

Is it required to pay ST on retrun empty load for outward GTA services, when such services are continuous basis.....