Sir, I am doing audit of transport company, the company is also taking services of other GTA/transporter, please tell me who is liable to pay service tax, and what are the conditions to be fulfilled.
Abhinav Aggarwal (STUDENT/ARTICLE ASSISTANT) 08 March 2013
So who will pay, beacause on bill nothing is mentioned.
And please tell me with reason.
Manoj chopra (article) 08 March 2013
the consignor or the consignee is,—
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
they are liable to pay
CA Deepak Rathore (EXPERT) 12 March 2013
service reciever liable to pay
25% of 12.36%(s.tax rate)
for eg billing of Rs 100
liable to pay 100*12.36%*25%=3.09