Goods transport agency

This query is : Resolved 

06 February 2014 As Per PAYMENT OF SERVICE TAX UNDER REVISED REVERSE CHARGE METHOD SECTION 66B, 68(2) AND RULE 2(1)(D)for GOODS TRANSPORT AGENCY SERVICES "Service Receiver" includes
Consignor or consignee being factory,
registered society Co-operative society.
Registered Dealer, Body corporate,
Partnerships firm, LLP and Association of Person.
Whether it includes Proprietorship concern as a registered dealer??

06 February 2014 Proprietorship firm if registered under dealer they are also liable to pay service tax under reverse charge system.

06 February 2014 Any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, whether individual/firm or any other entity is liable to pay service tax under RCM.




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