Goods Transport Agents Service- Svc. Tax payable by clients

Proprietory concern owning goods vehicles, providing Goods Transport Services to Corporate entities,

in the service bills raised on clients, it is mentioned that service tax is payable by receipient of client.

 Hence service provider does not collect service tax.

In the service Tax Return ST-3, the amount is taken under Gross amount received against services provided.

Value on which service tax is not payable;  so under which column/head, the services have to be taken ?

Kindly advice please.

Thank you very much

Valerian D'souza

Accounts Manager

Replies (2)

when service tax liability is passed on service receipent in case of GTA, then whats benefit of getting registered ? once registered its upto GTA to collect the deposit service tax.

It appears that you may notbe a goods transport agency but a goods transport owner. ONLY the GTA is liable and GTO is not liable.

Assuming that GTA when the receipient of the service is a specified entity [ company] then the GTA need not pay and the reciver has to pay.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details