Gta

This query is : Resolved

CA Dipesh Patel (Querist)
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09 November 2013 One of my client is manufacturer, he supply goods to customer directly through one of the transporter who is Individual, who's main business is of farming but he has 3 tempo's which he exclusively use's for my client purpose only, so does this cover under GTA and whether my client is require to pay Service Tax.

CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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09 November 2013 Dear Dipesh,

In your case transportor does not issue any consignment note, and therefore it is not an Goods Transport Agency.

And Therefore, these services are not taxable as per entry number (p) of Negative List.

CA Dipesh Patel

CA Dipesh Patel (Querist)
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11 November 2013 Thank you Sirji, but can you provide me any matter or case law on the base of above facts

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CA. Narottam Kumar Rawat

CA. Narottam Kumar Rawat (Expert)
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11 November 2013 It is recently come into light after negative list approach, you may go for written opinion.