15 March 2008
Does a company (manufacturer) require to pay service tax, if it pays,for the transport sevices, some amount without invoice to (i) an unregistered person or (ii) an exempted small service provider ? Thanks.
15 March 2008
service tax liability will arise when a registered service tax provider provide any taxable service so in this case if the service provider is not a registered service provider then it is not required for payment of service tax.
15 March 2008
Company(manufacturer)is a specifed person and is liable to pay service tax on GTA service availed. It is irrelevant, whether the payee is registered under Central Excise/Service Tax.
Legally, if the service falls under the definition of Goods Transport Agency service, the company should pay service tax after claiming 75% abetment.
15 March 2008
I AGREE WITH SRI NAIK.THE SERVICE PROVIDER NEEDS TO REGISTER UNDER SERV. TAX IF THE GROSS ANNUAL CHARGEABLE SERVICES VALUE EXCEED RS. LAKHS WEF 01-04-08. R.V.RAO
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