Query on Service Tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2010 Dear Sir,
I am working in a State Govt PSU,many trasport agency provides Transport service with out addition of service tax portion.I want to know in this case who is responsible for payingservice tax by Notification No-35/2004.
Please guide me in thid regard in my e_mail address.
Thanking You

D.G.Swain

CA Sanat Pyne

CA Sanat Pyne (Expert)
Follow

18 August 2010 Notification No. 35/2004-Service Tax, dated 3rd December, 2004 prescribes that the person making payment towards freight would be liable to pay the service tax, in case the consignor or the consignee of the goods transported is one of the following,-
(i) Factory registered under or governed by the Factories Act;
(ii) Company established by or under the Companies Act;
(iii) Corporation established by or under any law;
(iv) Society registered under Societies Registration Act or similar law;
(v) Co-operative society established by or under any law;
(vi) Dealer of excisable goods, registered under the Central Excise Law; or
(vii) Any body corporate established, or a partnership firm registered, by or under any law.

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2010 Sir,
I want to know that who is responsible to pay service tax,whether the company or the transport agencyby notification no-35/2004

Upgrade to CAclubindia Pro. Subscribe Now!

Rajavardhanreddy

Rajavardhanreddy (Expert)
Follow

18 August 2010 Service tax exmption limit for F.Y'200809

Querist : Anonymous

Querist : Anonymous (Querist)

18 August 2010 Dear Sir,
I am working in a State Govt PSU,many trasport agency provides Transport service with out addition of service tax portion.I want to know in this case who is responsible for payingservice tax by Notification No-35/2004.I want to know that who is responsible to pay service tax,whether the company or the transport agencyby notification no-35/2004
Please guide me in thid regard in my e_mail address.
Thanking You

D.G.Swain