Goods transport agency

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MUSTAKIM PATEL

MUSTAKIM PATEL (Querist)
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04 March 2014 Good transport agency who are liable for service tax???????

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 March 2014 GTA will be liable to pay service tax when the person who is making payment of the freight is NONE of the following:

any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other
law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944)
or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons

In the above case, the GTA is liable to pay service tax.