Please Help: service tax on goods trasport
Posted Date : 08-Nov-2013 , 06:56:43 pm | Posted By: Sunil Kumar
Category :
Service Tax | Answers :
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is a proprietory concern liable to pay service tax on goods transport frieght charges paid |
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Answers:
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 Answer by: |
| NO,
As per notification no. 30/2012-ST dated 20.6.2012, in case of services provided by a GTA in respect of transportation of goods by road, any person who is liable to pay freight either himself or through his agent would be liable to pay 100% service tax on abated value of services received from GTA.
The person liable to pay freight would be,—
(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;
(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 person
It is there for clear that if your proprietory concern is not covered under point (a) and (d),service tax will be paid by GTA.
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| Answer by: Shankygarg |
| IN SHORT ,IF YOU ARE NOT COVERED UNDER FACTORIES ACT & ALSO ,YOU ARE NOT AN EXCISE DEALER(i.e. not covered under excise act), GTA WILL PAY SERVICE TAX.
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