23 April 2012
Sir I just want to clarification about Service TAX liability on GTA about providing transport service to Consignee / consignor direct to Port. Whether it will be taxable or not in the hands of GTA ?, both consignee / consignor not coming in the 7 category. Not receiving payment in Foreign Exchange.
23 April 2012
It goes like this, in case of GTA consignee/consignor who so ever pays the freight has to pay s.tax if such person is specified person or if any one of them is specified one then that person will have to pay such s.tax.. But if both are non specified ones in that case transptr is liable to pay s.tax.