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Q. > Please Help: Service Tax
Under GTA, if consignee and consignor both are proprietorship concern and GTA is also proprietorship concern, then who will liable to pay service tax?
answered Jun 17, 2013 by Vikky Kumar Jha , Darbhanga
Under Reverse Mechanism in Case of GTA
Service Receiver is Consignor or consignee who is (a) factory, society, registered dealer of excisable goods, body corporate, partnership firm, AOP and (b) who pays or is liable to pay freight either himself or through his agent for transportation of such goods in goods carriage.
but the word proprietorship is not mentioned.
In this case Service Provider has to pay ST
CA Sansaar

Comments
deepanshu goyal
17-Jun-2013 , 10:34:46 amtransporter shall be liable to pay service tax
PRAVEEN NAHATA
18-Jun-2013 , 09:58:57 pmThanks!! I agree with your opinion.