Swapan Kr. Pal (Service) (30 Points)
02 July 2010Abc Ltd. company engaged in transportation business. It has been provided his service to
1. Xyz Pvt. Ltd. Company.
2. Def Ltd. Company.
3. Ghi Partnership Firm.
4. Mr. G. Basu
Question is to whom service tax will be applicable & what is the Service Tax Rule or Section No:-
A. Only for the Pvt. Ltd. Company?
B. Only for the Ltd. Company?
C. Only for the Partnership Firm?
D. Only for Individual?
E. For all the of the above.
Please reply with the section and rule also.
Thanking you
Swapan Kr. Pal
Reena Verma
(CA Finalist)
(417 Points)
Replied 06 July 2010
E] FOR ALL OF THE ABOVE
AS PER THE PROVISIONS OF RULE 6 OF THE SERVICE TAX RULES, 1994
IN RELATION TO THE TAXABLE SERVICES PROVIDED BY THE GOODS TRANSPORT AGENCY, WHERE THE CONSIGNOR OR CONSIGNEE OF GOODS IS ,
A] ANY FACTORY REGISTERED OR GOVERNED BY THE FACTORIES ACT,1948,
B] ANY CO. FORMED OR REGISTERED UNDER THE COMPANIES ACT,1956
C] ANY CORPORATION ESTABLISHED BY OR UNDER ANY LAW,
D] ANY SOCIETY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT,1860 OR UNDER ANY OTHER LAW CORRESPONDING TO THAT ACT IN FORCE IN ANY PART OF INDIA
E] ANY CO-OPERATIVE SOCIETY ESTABLISHED BY OR UNDER ANY LAW
F] ANY DEALER OF EXCISABLE GOODS,WHO IS REGISTERED UNDER OR THE RULES MADE THERE UNDER; OR
G] ANY BODY CORPORATE ESTABLISHED OR A PARTNERSHIP FIRM REGISTERED, BY OR UNDER ANY LAW, THE PERSON LIABLE TO PAY SERVICE TAX IS ANY PERSON WHO PAYS OR IS LIABLE TO PAY FREIGHT EITHER HIMSELF OR THROUGH HIS AGENT FOR THE TRANSPORTATION OF SUCH GOODS BY ROAD IN A GOODS CARRIAGE.
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