Is service tax on GTA aplicable to a small service provider.
I.E. if im availing the facilities of a small service provider(GTA),am i liable to pay service tax on the same?
5 Replies
CA.G.Muguntha Narayanan
(Internal Auditor at TVS Motors)
(2195 Points)
Replied 25 January 2010
yes, the person paying the freight is liable to pay S.T
Bhushan
(Article)
(91 Points)
Replied 25 January 2010
Thanks mukund.! n plea check out my querry by the name "ur opinion needed" on excise forum.if u can contribute anything to it,it would be great.
Amir
(Learner)
(4016 Points)
Replied 25 January 2010
Dear Bhushan,
I think u wantd to ask whether exemption of SSP is available for payment of ST under GTA...
Look if ST is to be deposited by the service provider then YES exemption is avilable & Service tax is to be paid on sum in excess of Rs. 10 lacs.
If Service tax is payable under reverse charge that is by the person making the payment then such person cannot claim exemption of SSP & he has to deposit Service tax
C.Balaji
(Learner)
(1867 Points)
Replied 27 January 2010
completely agree with Mr.Amir....
If Service tax is payable by the SP then SSP exemption of 10 lacs is available.
If Service tax is payable by the SR (i.e. person who makes the payment) then no SSP exemption of 10 lacs - has to deposit service tax.....
Bhushan
(Article)
(91 Points)
Replied 28 January 2010
thanks Mr.AAmir and Mr. C Blaji. It was kind of u to attend to my query
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