Service tax on transport agency

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mohd amir (Querist)
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05 March 2016 My question i s that I am Proprietor of Transport. & providing service of transportation by Trucks.I am not owner of trucks , I am just providing the service. I charge freight charges & bilty charges of Rs 100/- per transaction, Freight charges collect by the truck owner & I have got only Rs. 100/- Per Bilty. So I have to pay Service Tax ? if yes than on which amount ?
Suppose I have charged 7000/- for freight charges & Rs 100/- for bilty Charges Total Bilty Charges 7100/- ( I am getting Only Rs 100/- per transaction & Rs 7000/- getting to truck owner )

Guest

Guest (Expert)

05 March 2016 Sir,

If u raise an invoice to ur customer including consignment note, u will be considered as a service provider providing "Goods Transport Agency Service".

“Goods transport agency” for the purpose of service tax means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called"

In such a case when u provide such GTA service to the following persons, u will not be liable to collect and pay service on ur bill:
(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 there under;
(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

Guest

Guest (Expert)

05 March 2016 I hope this clarifies the service tax query

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mohd amir

mohd amir (Querist)
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05 March 2016 SIR It means I have not to pay any amount as a service tax ?

Guest

Guest (Expert)

05 March 2016 yes. U are not liable to pay service tax on this transaction provided u issue a consignment note along with the invoice and u does services to the persons listed out by me as service receivers