25 November 2009
I want to open a Goods transport agency(by road). through this I transport the goods to govt warehouse. Please tell me what is provision of service tax applicable on my firm and please tell me what abatment avialable to the firm.
26 November 2009
In my opinion service tax liability on GTA service falls in the hand of the GTA if the consignor or consignee is not liable to GTA service tax for example, individuals and accordingly you have to take service tax registration. Even in cases where the consignor/consignee is liable to service tax the GTA has to issue a consignment not indicating the charges service tax amount etc. Please read the article on GTA published in caclubindia on the following link. https://www.caclubindia.com/articles/article_list_detail.asp?article_id=1182