About me
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What kinds of questions I can and can't answer?
all related to service tax matters
My area of expertise
Service Tax
My experience in the area (years):
4 years
Organizations I belong to:
Sumit Ratan Kumar Agarwal & Associates
Publications or writing which has appeared :
none
Educational credentials:
CA
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Saurabh
says
: GTA- 'Reverse Charge'
Hello Sir, I am in a great dilemma over the issue of GTA- payment of service tax by person responsible to make payment. I brief my dilemma point as follows; Rule 2(1)(d)(v) of ST rules, states that if either the consignor or consignee is a specified person; then "any person" who pays or is liable to pay freight (either himself or through agent) shall be person responsible for paying service tax to the Government. So suppose if X Ltd. (a company)is Consignor and Mr.A is consignee and Mr.A pays Freight to GTA,then whether for the reason that X Ltd. is a specified person u/r. 2(1)(d)(v) [either consignor or consignee is a specified person] Mr.A [being any person paying freight] shall be made liable to pay service tax. [presuming that Mr.A is not a specified person under rule2] Pls. Clarify.
Comment Please
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