25 March 2013
Sir in case of reverse charge applicability in GTA's if GTA has charged service tax in his bill and service receiver has paid him amount inclusive of service tax.... then is there any liability of Service receiver to pay service tax separately to ST Deptt. under reverse charge provisions?
25 March 2013
In case of GTA service receiver is liable to pay service tax to the department....ask the transporter to refund the service tax amount to you and then deposit it to department...
25 March 2013
In that case there should not be any negative consequences....just retain a challan copy by asking your transporter so that in future if penal action taken by department then you could take safeguard measure.......
25 March 2013
and in other case if GTA has not charged service tax in its bill. and then reverse charge is applicable or not? and if applicable whosoever are eligilble for CENVAT credit.
25 March 2013
If service tax not charged even then service tax is to be deposited assuming bill amount inclusive of service tax say GTA has given you a bill of Rs.100000/- then make the payment of Rs.89000(100000*100/112.36) and balance 11000/- (100000*12.36/112.36) to service tax department.. Reverse charge is based on service provided doesnt matter he has charged or not...you are supposed to deposit it... and CENVAT credit is available to you....
25 March 2013
i would request you to please reply to this query last time... rest is your discertion mam.... i fully respect your feelings... thanx alot for the help..
CAclubindia
