Service tax on GTA

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 May 2011 I am a prop. of ABC road lines, we charged only bilty charges Rs.80/- per G.R. of ABC road lines, I have no own truck but i take trucks from truck union. We are authorised transporter for SCL Company. (Service tax paid / payable by SCL Company printed on my ABC Road lines). I have service tax number under the category of GTA not in Excise.

My point is, I am liable pay service tax on the G.R. The SCL Company pay the service tax on non trade sale but the company not pay in trade sale. The Company say you will pay the service tax on trade sale GRs.

If the GR amount is Under Rs.1500/- then the service tax not applicable.

annapurna

annapurna (Expert)
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24 May 2011 The exemption limit of 1500/- is applicable to GTA. If the service receiver being specified persons has paid the service tax then in that instance the GTA need not pay the service tax. Otherwise GTA is responsible to pay the service tax