Transport of Goods by road

This query is : Resolved 

03 September 2010

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

pls clarify


03 September 2010 Either Consignee or consigner or Transporter can pay service Tax.

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.




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