Goods Transport Agency

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Piyush Suhasaria (Querist)
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18 April 2009 Who is liable to deposit service tax on services of goods transport agency transporter, consignor or consignee? What if the transporter is registered under service tax act?

Dayal

Dayal (Expert)
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18 April 2009 As per rule 2(1)(d)(v) of Service Tax Rules, Consignor or consignee who is paying freight will be liable to pay service tax, if consignor or consignee is any one of the following –

any factory registered under or governed by the Factories Act, 1948 (63 of 1948)

any company established by or under the Companies Act, 1956 (1 of 1956)

any corporation established by or under any law

any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India

any co-operative society established by or under any law

any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder

any body corporate established, or a partnership firm registered, by or under any law

GTA is registered for services rendered to HUF and Individuals only