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Proprietor liable for service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
11 October 2013 We are a proprietorship concern trading in yarn.Now, the proprietorship concern import goods and then from port the goods are brought to godown through GTA, from where the goods are sold. In above scenario who is liable to pay service tax.

11 October 2013 Since the service recipient is an individual, reverse charge is NOT applicable and the GTA is required to pay service tax.



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