to whom service tax GTA is applicable

Queries 3125 views 2 replies
  1. is the service tax on GTA is applicable to all the assesse?
  2. Whether all the cocncerns paying freight are liable to pay service tax on GTA?
  3. Whether all the a trading concern is liable to pay GTA when i transaction value exceeds Rs. 750/- or multiple value Rs. 1500/-
  4. There are many assesse that i come accross were GTA are not being paid. They are basically trading/ manufacturing oriented assesse.
Replies (2)

 Service tax on GTA service received by individual/unregistered firm/HUF/ Government agency (all of which are not companies,factory,corporation,society, co-op society,dealer of excisable goods.....) not liable to ST.

If the concern pays freight on goods transported in goods carriage

Generally assessees are not aware of their liability under this category hence do not pay.

is there any penalty if the company does not pay service tax GTA


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