Tax Liability

This query is : Resolved

Santosh Sakhare (Querist)
Follow

23 May 2009 If Mr. A is a Goods Dealer and He have 2 business places one at ABC and other at XYZ.

Mr. A sends His Stock of Goods From place XYZ to Place ABC by a transporter who is not a registered transporter, he just a person having a personal carrier for his personal use.

But then also he carries goods of Mr. A from XYZ to ABC place for Rs. 15,000/-.

The Distance between place XYZ & ABC is 99 KMS.

Is Mr. A liable to pay Service Tax???????

If Yes or No, under what rules(Sec.) of Service Tax Act and circumstances and at what Rate?????

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
Follow

24 May 2009 Goods transport owners/ operator ( not goods tarnsport agents) are in my view not taxable service providers and therefore not liable at all.