Taxable or not?

This query is : Resolved

CA JAIMIN TRIVEDI (Querist)
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12 November 2009 My client (a service receiver) for GTA services has transported some goods through a transpoter. The bill of the transporter does not specify any service tax regn no. In such does my client need to pay the service tax under reverse charge mechanism?

Guest

Guest (Expert)

12 November 2009 Is your client falls under the categories dpecified under Rule 2(d)(v) of the Service TAx Rules? If yes, he has to pay service tax otherwise no.

Sunil

Sunil (Expert)
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12 November 2009 Agreed with Expert Dinesh Kumar

If the consignor OR consignee is a person specified under Rule 2(d)(v) then the person PAYING to transporter is liable to discharge the service tax liability irrespective of whether the service tax number is written in GR or not. If your client or the consignee or both are specified persons, whoever is paying the transporter is responsible.

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