07 January 2012
IF a pvt ltd is owner of truck. Which is use to provide a goods transport service by way road to organisation who is proprietor concern which is not holding service tax number. But the problem is the company has not have any agency of Goods tranports. When the order come from proprietor concern the company transport the goods of propreitor concern from there own truck
The company is liable for service for service tax in respect of serive provide by goods transport by Road??
08 January 2012
No, the Company providing Goods transport services by road are not required to pay service tax. It is the liability of consignor or consignee to pay service tax on good transport charges.