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Service Tax on Transporter

CA Rajender Arora (Chartered Accountants) (27 Points)

01 November 2007

Dear Freinds,

Pls. enlighten me with relevant details about regstration and other operational matters

regarding a booking agent of various transporters.

thanks n best regards

CA Rajender Arora

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4 Replies

Dayal (Gen. Manager - Indirect Taxation) (3451 Points)
Replied 02 November 2007

It is understood that you are not a transporter but merely an agent who will be entitled to commission on various transactions of arrangment of transport If such is the scenario then you would be covered under Business Auxiliary Services and your service will be liable to service tax. However if during the preceding FY your turnover has not exceeded 8 lacs then you can operate under SSP - Small Service Provider You may kindly evaluate your position in the matter shall be glad to assist you further in the matter

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Shyam Lal Naik (Service) (6158 Points)
Replied 06 November 2007

There is confusion regarding GTO & GTA. Transport booking agents are covered under Goods Transport Agency Service. You need to register yourself under Goods Transport Agency Service.

(Guest)

Thanks for your reply

Dayal (Gen. Manager - Indirect Taxation) (3451 Points)
Replied 07 November 2007

If you fall under any of the categories and are paying freight , only then you need to seek registration Kindly evaluate your position in the matter, because once you seek registration revoking it back is a difficult task. Notification No. 35/2004-ST has amended the Service Tax Rules, 1994 and Rule 2(1) (d) (v) has been inserted. The said Rule provides that in case the consignor or consignee of goods is- i) a factory registered under the Factory Act, 1948; ii) any company established under the Companies Act, 1956; iii) any corporation established under any law; iv) any society registered under the Societies Registration Act, 1860 or under any law corresponding to that Act in force in any part of India; v) any co-operative society established under any law; vi) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 vii) any body corporate established, or a registered partnership firm,