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Consignment note for service tax on GTA an urgent query

Bhushan (Article) (91 Points)

28 January 2010

If i avail a service of a GTA and if he fails to issue me a consignment as defined in rule 4B and second provisio to rule 4A. What is the implication of the same on my liability to pay service tax on gta? Thank you

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5 Replies

Pragnesh (AM - Taxation) (1259 Points)
Replied 28 January 2010

not to pay

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Bhushan (Article) (91 Points)
Replied 28 January 2010

Thanks Pragnesh. but can u tell where can i have a written and an authenticated provision saying the same as i will need a supporting document to defend my claim. Thank you.

Bhushan (Article) (91 Points)
Replied 28 January 2010

also there is one of my query in audit forum.if u can contribute ,its regarding service charge.

Bhushan (Article) (91 Points)
Replied 28 January 2010

also there is one of my query in audit forum.if u can contribute ,its regarding service charge.

Bhushan (Article) (91 Points)
Replied 28 January 2010

I have one query relating to GTA if u can contribute ,kindly do so, I am the consignee and the consignor is sending me the bill of material and also a bill of transporter (which i have to pay to the transporter directly),but the bill of the transport does nt have any requisites as mentioned in Rule 4B and 2nd clause to rule 4a. and the act defines GTA as(50b) “goods transport agency” means any person who provides service in relation to transport of goods by road AND issues consignment note, by whatever name called Now my question is, if the transporter does not issue consignment note. can tht service escape the levy of Service tax GTA