14 February 2009
In your query, please state which one of the following is sole Proprietor for taking a clear view
- Goods Transport Agency - Consignor - Consignee
In this connection, it may be relevant to take note of the following extracted from Chapter 102 of 11th edition of Taxmann's Service Tax Ready Reckoner authored by Sri V S Datey
(1) If driver of goods carriage is self employed either by taking vehicle on rent from other or as owner of one or two vehicles,...He himself receives freight. He would not be liable to service tax -Page 505
(2) The general exemption available to small service providers...is not applicable to receiver of services of Goods Transport Agency-Page 509
(3) Consignor or Consignee who is paying freigt will be liable to pay service tax, if consignor or consignee is any of the following (factory, company,corporation etc)- Page 511
(4) An individual/HUF/unregistered firm paying freight (is) liable to pay service tax if consignor/consignee is company/society/factory-Page 512
CAclubindia
