when ST to be paid in case of GTA

The One Says:

Pay to the credit of Central Government by 5th of following month in which payments are received towards taxable services.

In case  of service tax of  GTa  . Liablity of payment is cast on   Consigner  and  consignee. suppose  if  Party has  charged   ST    in  Bill which is reimbursed  to party  by co. in that   case  can the company  excape from the liablity to pay service  tax.????

i am asking about when service tax is to be paid to the government
in the month of booking or in the month of payment.

The One Says:

Ok, I can't understand your question please give full details and don't use arbitrary short forms.

i seen one freight bill sent by the goods transport agency
company is booking that invoice in the November month
and payment is made in the month of December month.
then Service tax on that bill will be considered in which month
i want to say in which month company has to pay service tax on such amount
before 5th of the December i.e. in the month of booking or
before 5th of the January i.e. in the month of Payment

The One Says:

When is the service rendered? - since invoice must be sent within 14 days of completion of service or payment therefor whichever is earlier. Otherwise from what you say it should be 5th Jan.

Also all GTA services are not taxable and further as you must know the tax is payable by consignor or consignee who pays the freight and only 25% is taxable - not to mention the consignment note requirements.

[quote=2334]i am doing articleship in mumbai. i had a querry in ST GTA
company is booking a freight invoice in the month of Oct.06
payment is being made in the month of Nov.06
then in which month ST has to be paid to the government
it is to be considered in the month of booking or in the month of payment
can anyone give m answer[/quote]

thanks THE ONE
i will consult u any time i had a querry.
may i???

The One Says:

You are welcome to my friend if within my grasp I will answer you.

Hi

I've Doubt on Valuation  
Rule 4
Rule 6  - Price is not the sole condideration
- is any one  explain with example.

LIABILTY AROSE ON THE 5TH OF FOLLOWING MONTH OF THAT MONTH   YOU BOOK THE BILL OR PAYMENT( ADVANCE) , THE CREDIT IS ALLOWED IN THE MONTH ,WHEN THE PAYMENT IS MADE.