service tax liability in case of GTA

This query is : Resolved

KUMAR SAGAR (Querist)
Follow

19 April 2010 in case of goods sent through a GTA the liability of the person`s who has availed
the services is exempted or not.

in plain word suppose i have sent goods through GTA then my liability to pay service tax on that services is exempt or not.

Regards,
CA Kumar Sagar

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
Follow

19 April 2010 If you have transported the goods and the consignnee or consignor who is resposnible to pay the freight is a specified perosn ( company, corporation, registered partnership, dealer under excise, manufacturer in factory etc...) then the receiver is liable.
If they are not the specified persons then you are liable.