Service tax liability on Freight for non registered Transporter
This query is : Resolved
12 December 2007
HI, I am Ahsan (Internal Auditor)
If Transporter does not specify the service tax amount in the consignment, then is trader who is paying freight is liable to pay service tax,even if the transporter is not a registered and has no service tax registration.
Further if transporter is not issuing consignment note.whether trader is liable for service tax on freight payment
HI, I am Ahsan (Internal Auditor)
If Transporter does not specify the service tax amount in the consignment, then is trader who is paying freight is liable to pay service tax,even if the transporter is not a registered and has no service tax registration.
Further if transporter is not issuing consignment note.whether trader is liable for service tax on freight payment
12 December 2007
if the trader is a specified entity, yes to both of your query.
12 December 2007
Sir,
But if consignment note is not issued then as per condition for being GTA such transporter cannot be termed as GTA and hence service tax is not liable.
For being GTA a transporter should satisfy following .1) make road transport.2)It should be commercial concern and it should issue consignment note.
all above condition should be satisfied cumulativlly. otherwise its not GTA.
But if consignment note is not issued then as per condition for being GTA such transporter cannot be termed as GTA and hence service tax is not liable.
For being GTA a transporter should satisfy following .1) make road transport.2)It should be commercial concern and it should issue consignment note.
all above condition should be satisfied cumulativlly. otherwise its not GTA.
26 December 2007
If the consignee or consignor is the specified person then they are liable to pay service tax on the transport service for which freight is paid. Even the law specifies the condition for GTA, but where the GTA is unregistered and not issued the consignment note, but still the specified person being the consignee or consignor is liable to service tax.
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