10 August 2008
There is a Goods Transport Agency (GTA) which has not taken Service Tax Registration Number. Annual sales is more than Rs. 50,00,000. GTA does not show in its sales invoice or consignment note that service tax to be paid by whom it means consignor or consignee. It also does not charge service tax. Assume that consignor, GTA and consignee no one pays service tax. Who can be blamed for non payment. Its whos responsibility to pay. Suppose Service Tax Authorities comes to know this to which of the parties it will made pay service tax.
CAclubindia
