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Service tax on transport of goods by road

Queries 690 views 4 replies

I am a registered under 'service tax on transportation of goods by road'. I send goods by hiring a truck & make the payment to the truck owner who is an individual on monthly basis. He does not give me any consigment receipt or L.R.. I make the payment on his invoice. Am I liable to pay the Service tax? If no then please mention the rule. 

Replies (4)

Hi,

This link will help you.

/forum/service-tax-on-transport-services-250180.asp

 

Thanks,

Suri

You are liable to pay service tax under reverse charge system. 

If ur individual not reg under excise act then dont need to pay st on reverse charge as ur not liable n not cover under specific person list.. If ur firm or company registered under roc then ur required to pay it
Transportation of goods by road in negative list .only GTA is liable to pay device tax in this you have to check whether it is covered under reverse charge. From the data you provide I think it is not GTA bocz it will issue lorry receipt . If it is GTA then you have to check specified person list whether Reverse charge applicable or not .in case of indiviual most of cases reverse charge not applicable.I think service tax will not attract in your case


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