Taxability of service tax to proprietor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 November 2013 IN CASE OF A GOODS TRANSPORT AGENCY OWNED BY AN INDIVIDUAL WHAT WILL BE THE SERVICE TAX IMPLICATION?

WHETHER HE IS LIABLE TO PAY AS A SERVICE RECEIVER OR AS A SERVICE PROVIDER?

FREIGHT IS BORNE BY THEM BUT AS PER REVERSE CHARGE MECHANISM SERVICE TAX IS TO BE PAID BY THE PERSON LIABLE TO THE FREIGHT IF IT'S BORNE BY A :

A CO-OPERATIVE SOCIETY

A FACTORY

A BODY CORPORATE

OR BY A PERSON TRANSPORTING EXCISEABLE GOODS.

IT DOES NOT INCLUDE PROPRIETOR OR HUF.

SO PLEASE HELP ON THIS. :-)

Ganeshbabu K

Ganeshbabu K (Expert)
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30 November 2013 If you are goods transport agent
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.
you are liable to pay service tax ,,when
.
.
GTA liable only if both consignor and consignee individuals

GTA liable if goods booked outside India and consignee from out of India is paying freight