15 March 2013
Situation: In a construction business, material is shifted from one corner of a work site to the other, using a tractor trolley etc., and the consignor and consignee is the same person. Is Service tax under GTA applicable in such a case? Note: 1. Consignor & Consignee is the same person 2. Material is shifted within the premises of the work-site.
GTA SERVICE IS APPLICABLE WHEN WE RECEIVE SERVICES FROM TRANSPORTERS. TRACTOR TROLLIES ARE NOT COVERED UNDER TRANSPORTER. THIS IS MY SUGGETION TO YOU PLEASE ENTER SUCH EXPENSES IN CARTEGE A/C NOT IN FREIGHT A/C TO AVOID ANY CONFUSION AT DEPARTMENT PART. THANKS. PLEASE CLICK ON "THANKS", IF YOU ARE SATISFIED WITH MY REPLY. RAJEEV KUMAR GARG CONSULTANT.