21 September 2015
An assessee which is in the nature of partnership firm is registered in Service Tax under the category of GTA Service as a Service Receiver. The assessee regularly incurs approximately Rs.10000/- as freight charges for which the firm hires a small truck operators for supply of goods to its customers. Since the truck drivers are unregistered and they don’t even have PAN so the assessee don’t get any consignment only the truck no.s are noted in the bill.
In this regard I want to know whether the Partnership Firm is liable to pay Service Tax.
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