pinky prajapati (practicing CA) (62 Points)
30 December 2011hi everybody,
my client is a dealer of cement - proprietory concern, he transports the goods thru other transport agency-proprietory firm. Now in this case if the transport agency itself pays the service tax and not the cement dealer, then will it be valid legally? The cement dealer shows amt.of ser.tax in the bill and mentions it as paid by transport agency.
Please reply.
Thanks to all in advance.
praveen
(Chartered Accountant)
(6971 Points)
Replied 30 December 2011
As per the service tax provisions the Service Tax should be paid by either the consignor or the consignee.
But in case of a proprietary concern the transport agency themselves can charge and collect the service tax.
Hence, you will not face any problem here.
TRILOK SUREKA
(CA CS student)
(40 Points)
Replied 23 April 2012
in above query
then recepient return is nil or ?
CAclubindia
