to all,
i would like to know to whom does the liabilty to pay service tax falls before 1st july 2012 on transportation of goods by road transport if neither the transporter nor the service receiver has paid the service tax,also as a service receiver should i pay service tax on these freight bills under VCES,ie on which neither service receiver nor transporter has paid tax???
The person who is paying the freight has the liability to pay service tax either it could be service receiver or service provider.
Please clear my doubt firstly....Whether you have received service of transport of goods from Goods Transport Agency or from any other person? because Service tax is only applicable when this service is provided by GTA.
| Originally posted by : CA Vivek Goyal | ||
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Please clear my doubt firstly....Whether you have received service of transport of goods from Goods Transport Agency or from any other person? because Service tax is only applicable when this service is provided by GTA. |
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dear vivek,
the situation is as follow:
we are buying material from a company and in the invoice the transporter name is shown as jaydurga transport,while the consignment note we receive from jayadurga its written transport contractor,payment of freight is made in cash to the lorry drivers who are individual owner of the lorry.
In this case service is provided by GTA, hence Service Tax will be applicable
Gowra Ventures Pvt Ltd
Hyderabad
CA
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Chirag N Shah & Associates
Mumbai
CA Inter
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CAclubindia
