04 June 2011
my query is such that my client is consignment stokist and registrred in c&f category. please suggest me that freight on sale is liable to under gta service tax category or not . i have also take reference of s.s. gupta book. in this book page no 1825 describe that full exemption from service tax is available in respect of certain specified taxable services when they are provided to gta. i want expertise suggestion . jyoti pancholi c.a.
04 June 2011
If consignor or consignee falls under specified category namely factory, company , society, dealer under excise, partnership firm then the payer of freight is liable to service tax.In other situations, gta is liable. Following services provided to a GTA is exempt as per Noti.1/2009 ST. C&F, Manpower, cargo handling, warehouse, BAS, BSS and supply of goods.
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