Goods Transport Agents Service- Svc. Tax payable by clients

Queries 1181 views 2 replies

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.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details