Gta

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pankaj (Querist)
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19 March 2014 dear sir, one of my individual client is manufacturer of guar gum n guar korma n guar churi which is agro product n tax free comodity. sale is made fob basis n delivery is made by hiring full truck from gta. question is propritor concern selling tax free goods is wheather lible to service tax or not

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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21 March 2014 Since the person making payment of freight is an INDIVIDUAL, reverse charge is NOT applicable.

Accordingly the individual is NOT required to pay service tax.