We would like to inform you that we have simple partnership Firm and not registered in central Excise, Can we have required to get a registeration in Sr. tax for deposition of Service Tax on Freight payment.
we know about service Tax rule earlier 01-07-2012 i.e, service Tax on freight liable to Pay by consignee if they are a Registered Partnership Firm and also registered in Central excise As a Dealer, and a Private limited Co.
31 August 2012
The clarification says that "any partnership firm whether registered or not under any law including association of persons". Therefore in my opinion, GTA service tax will be applicable for partnership firms also, if the freight is paid by you above Rs.750/=
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