13 December 2014
iam hiring 8 truks and provide service of transportation of goods by road,in this case iam called as a GTA, and iam liable for service tax.
16 December 2014
Notification number 30/2012 provides that in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is:
(a) any factory registered under or governed by the Factories Act, 1948 (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons
the person liable to pay freight shall pay the service tax under reverse charge mechanism.
In all other cases the GTA shall be liable to pay the service tax.
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