04 March 2014
In case of services provided BY GTA, if the person making payment of freight is one of the following, then service tax is to be paid by the person making payment of the freight.
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons
04 March 2014
Ok. But My Query is we take service from JANANI TOURS & TRAVELS PVT LTD (GT). In Bill they charge only 40% tax to us. we take input credit for the same. What about remaining 60% ST?... Please assist me.
CAclubindia
