service tax on goods transport
This query is : Resolved
20 December 2007
i would like to know whether a proprietory concern is liable to pay service tax on freight payments made to a transportor
if yes whether whether the basic limit is available
if yes whether whether the basic limit is available
22 December 2007
Where the consignee is the individual,then the GTA is liable to pay the service tax on the frieght charges. Where the consignor is the individual, then he is liable to pay the service tax on the frieght charges where the GTA has not paid the service tax.
24 December 2007
many people say that the person who pays freight for the goods received is not liable to pay service tax if he is a proprietory concern
my exact question is
my client is a proprietory concern who purchases goods from outside the state and pays freight.whether ihe is liable to pay service tax as per the rules of S T
my exact question is
my client is a proprietory concern who purchases goods from outside the state and pays freight.whether ihe is liable to pay service tax as per the rules of S T
25 December 2007
Yes, if it is charged by the transporter
25 December 2007
but if the transporter does not charge S T or gives a consignement note will the proprietor be liable for S T
25 December 2007
I did not find any such provision in service tax act.
09 January 2008
MY CLIENT IS A PROPRIETORY CONCERN.IS HE LIABLE TO PAY SERVICE TAX ON THE FREIGHT PAID BY HIM.THE ST SUP SAYS THAT IF EITHER THE CONSIGNER OR THE CONSIGNEE IS THE PERSON AS SPECIFIED IN THE RULES,THEN EVEN THOUGH HE IS A PROP CONCERN HE HAS TO PAY SERVICE TAC ON FREIGHT PAYMENTS IF THE PAYMENT IS MADE TO THE PERSONS SPECIFED IN THE RULES.
WHAT IS THE CORRECT POSITION .IS THERE ANY CASE LAWS/CLARIFICATIONS TO SAY THAT THE PROPERIETOR IF HE IS A TRADER AND NOT REGISTERED UNDER THE FACTORIES ACT IS NOT LIABLE TO PAY SERVICE TAX
WHAT IS THE CORRECT POSITION .IS THERE ANY CASE LAWS/CLARIFICATIONS TO SAY THAT THE PROPERIETOR IF HE IS A TRADER AND NOT REGISTERED UNDER THE FACTORIES ACT IS NOT LIABLE TO PAY SERVICE TAX
13 February 2008
The rule is amply clear that service tax is to be charged by the Goods transport agency if the receiver is a proprietory firm.
If service tax has not been charged, it is not your responsibility to pay service tax.
In this case the consignor consignee position is not applicbale as this is applicable only to the specified 7 categories which excludes proprietory firm.
https://www.caclubindia.com/homepage/DM%20Associate/
If service tax has not been charged, it is not your responsibility to pay service tax.
In this case the consignor consignee position is not applicbale as this is applicable only to the specified 7 categories which excludes proprietory firm.
https://www.caclubindia.com/homepage/DM%20Associate/
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