Transporter

Both are concept different but these are taxable services plz clear your portion i.e. you r transport provider or received then I clear you obligation regard service tax matter.

Dear Nitin,

GTA=

Section 65B(26) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;

Whereas a general transporter may be a person who himself is engaged into providing the transportation services. Under various judgements and the then FM P.Chidambaram’s speech, no transporter who himself is engaged into the activity of transportation shall not be liable to Service tax.

Sir,

It is good when you shared your valuable experience but a question will be arising i.e.

i)             A general transporter who is engaged into providing him services of transport and also having turnover above Rs. 10 lakh then he is not admissible for paying service Tax.

ii)            When Transport having also other income from other service business.

Plz compliance the same queries as soon as possible with case law and also forward those case law which are mentioned in the your reply.

In this regard your earlier action would be great highly appreciated.

Thanking you,

Please note that services in the nature of ‘Transport of goods by road’ is only taxable, if provided by a GTA or courier agency. (Refer Section 66D(p)(i) of the Finance Act, 1994)

So, a transporter who cannot be categorized as a GTA cannot be held taxable under the Act.

The Hon’ble Bangalore CESTAT in the case of Bellary Iron & Ores Pvt Ltd v. CCE, Belgaum 2010-TIOL-704-CESTAT-Bang pronounced that the same person cannot be considered to be an agent and an owner. Hence, GTAs and GTOs (Goods transport operators or truck owners) are not the same person. You may also refer to MSPL Ltd Vs. CCE, Belgaum 2009(13) STR 554 (T).

Hence, here is the answer to your queries –

1. Already answered. Taxability doesn’t arise if the same is not a GTA.
2. Other incomes are subject to separate treatment under the Act. Hence, taxability would be entirely different and should be examined accordingly.

Harendra, please don’t take it to your heart, but use proper English as it is difficult to understand the sentences.