I have a querry regarding transport of goods by road
One of my client (private ltd) is engaged in imports. Transportation bill is raised by a company which is also a private ltd company. Service tax is collected and paid by the transporter.Service tax no is also mentioned on the invoice. Will My client will be liable to deduct and pay service tax as receiver of goods under transport of goods by road
03 September 2010
There are certain categories of the entities which are compulsorily required to obtain the GTA service Tax Regn no. and comply all the provisions of the Service Tax as a service Enjoyer. These are :
-A factory regd. under the Factories Act,1948 - A Company registered under the Companies Act,1956
- A Co Operative Society
- A Body Corporate incorporated under the provisions of any Act.
In the above mentioned cases, the Service availer has not to make payt to the Transproter but to get itself regd and comply the ST provisions.