Service tax liabilites

This query is : Resolved

Nitin Sharma (Querist)
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29 January 2015 Dear Sir,

My firm is proprietor and excise mfg. unit. recent we are done excise internal audit. in excise auditors query is you are responsible of service tax and paid service tax on (freight exp. as per P & L A/c)

So, Please tell us in proprietor ship service tax liability?

CA Sandeep Kumar

CA Sandeep Kumar (Expert)
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29 January 2015 Service Tax liability on freight (GTA Service) is applicable in case of company not on proprietorship. See Rule 2 (1)(d) of service tax rule 1994.