Jaimin Deliwala C.A. (C.A.) (44 Points)
13 August 2011A Pvt. Ltd. Co. doing constuction work, is not registered with service tax dept yet, as it is 1st year and turnover has not exceeded Rs. 15 lacs. However it purchases material and pays transportation charges of Rs. 20,000/-. Is it supposed to pay service tax on this amount as "specified person"? If yes, Is the company supposed to take service tax registration for payment of service tax on GTA for a smaller amount of Rs. 515/- (Rs. 20,000* 25 % * 10.30%)
Hariharan S
(Research Analyst)
(64 Points)
Replied 13 August 2011
Looks like the exemption available to small service providers is not available to service receiver in case of the
GTA service. Therefore registration with ST authorities may be required in this case.
You can wait for further replies from other members also.
CA Manoj G. Barvadiya
(Profession)
(30 Points)
Replied 13 August 2011
Hi Jimin ...
Can u clarify about the nature of turnover of Rs. 15,00,000/-
If the turnover is in respect of services provided then service tax registration is mandatory.
Further, GTA service are not to be considered while calculating the limit for claiming benefit of SSP and service tax would be payable.
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 14 August 2011
for a Pvt ltd company its mandatory to get registered and pay the service tax on GTA services consumed
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