CA Sudhir Halakhandi (PRACTICING CHARTERED ACCOUNTANT) (13401 Points)
07 January 2009
THE SERVICE TAX LIABILITY FOR GTA SERVICES HAS THREE FOLD RESPONSIBILITY:-
1. THE GTA
2. THE CONSIGNOR
3. THE CONSIGNEE
WHY NOT A SIMPLE SYSTEM AND GIVE THE LIABILITY TO SINGAL ONE?
CA CS Akashdeep Singh
(Practicing CA)
(1394 Points)
Replied 07 January 2009
yes......but what a reason for that complex procedure?
umashanker goenka
(Finance Manager)
(73 Points)
Replied 07 January 2009
may be in the ignorance of service tax the person can be responsible for it.
umashanker goenka
(Finance Manager)
(73 Points)
Replied 07 January 2009
may be in the ingorance of service tax the last person can be responsible for it (Govt. Needs money by whatever the way)
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 08 January 2009
Levy of tax has to keep the possibility of collection of tax. When Service Tax was levied on GTA, as usual the service provider was made reponsible- but the transporters went on a strike for a very long period. The government had to relent and as a compromise feature, in certain circumstances the liability to pay service tax was shifted on consignee/consignor.
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