04 July 2013
In case of Transportation of Goods by road service tax is payable by service receiver if service receiver is private limited company but can service receiver can transfer liability of payment of service tax to Goods Transport Agency ??
04 July 2013
as per law normally transferability of tax is not allowed, but as per as a recent judgement INDIRECT tax liability can be trfd. only if there is a contract existing relating to liability payment by any particular party.
05 July 2013
Hence in case of GTA service receiver is company than service tax payable by the company, but if goods transport agency decides & Company enters into agreement that service tax liability will be born by the Goods Transport agency than company will have not to pay service tax as per recent judgement of supreme court judgement. Am I Right ?
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