GTA Service

This query is : Resolved

CA Chintan Parikh (Querist)
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04 March 2011 Dear Expert

My client is Indivisual and doing construction activity from 01.04.2006 to 31/03/2008..

during this time he apid fright than he is liable for GTA service and also liable for payment of service tax

Reply with judgement if any in favouer of assessee

Jagadees

Jagadees (Expert)
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04 March 2011 If service receiver is an individual then he is excempted from paying service tax on GTA freight (refer service tax rule 2(1)(d)(v)). Here service provider ie GTA is liable

Under rule 2(1)(d)(v)Service provider is liable if consignee of goods is,-
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any company 6[formed or registered under] the Companies Act, 1956 (1 of 1956);
(c) any corporation established by or under any law;
(d) 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;
(e) any co-operative society established by or under any law;
(f) any dealer of excisable goods, who is registered under the Central Excise Act,
1944 (1 of 1944) or the rules made thereunder or;
(g) any body corporate established, or a partnership firm registered, by or under any
law,
any person who pays or is liable to pay freight either himself or through his agent for
the transportation of such goods by road in a goods carriage;]