01 June 2010
Yes it is necessary to take registration for the transporter irrespective of the liability of paying service tax is on consignor/consignee's,if they fulfill certain condition.
i came across a case where a transporter whoes annual gross reciepts are more than 2 crores and he is not registered with service tax with the plea that the liability to pay sercice tax is on consignor/ consignee.
and he is operating with some major reputed groups.
14 June 2010
Goods Transport agency is defined in section 65 (50b) as follows:-
(50b) 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues consignment note,by whatever name called;
Thus the plea of not taking S.Tax NO. is not applicable in this case.He will be in deep trouble whenever it will be revealed by the department of cbec.He will be charged.1) for not taking registration;2) for not filing s.tax return 1/2 yearly;3)suppression of facts etc etc.
CAclubindia
