my question is if i appoint a broker for transporting my raw material from suppliers place to my factory and i just pay him his commission for rendering those service and amount of freight as reimbursement.
it is to be noted that i am not paying directly to the transporter and i am not getting any consignment note.
weather there is any liability on my part to pay servcie tax on gta.
one more thing here who is laible to pay service tax and to whom good tranport agency should issue c note
27 August 2008
The commission agent is neither a consignee or consinor, the consignment note must bear the name of comsignee.
It is advisable to pay service tax by your company, even if u are not paying directly as the commission agent is not a GTA, hence can not issue consignment note to u.
CAclubindia
