Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 May 2013 Am I required to pay service tax if I am paying charges to road transport agency for delivering the goods(stock)? If yes, am I needed to take service tax registration for it?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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29 May 2013 Yes. For Goods Transport Agency (GTA) service covered under reverse charge method of service tax.hence service recipient need to pay service tax directly, need to take registration as service recipient