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Service tax registration

Mayur (Partner @ Mayur Thakkar & Co.) (3111 Points)

14 July 2014

One of my client wants a registration for giving his trucks on hire to the companies. under which category does it fall?

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8 Replies

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 14 July 2014

while registering search for a category relating to "hire of transport vehicles"

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Mayur (Partner @ Mayur Thakkar & Co.) (3111 Points)
Replied 17 July 2014

I appreciate your answer but i could not find any such service in the list. Kindly provide the serial number.

Tribhuvan Aditya Singh (Student as well as Self-employed) (3710 Points)
Replied 17 July 2014

goods transport operators (service code - 435) or transport of goods by road (service code - 456).... i hope this fulfills your need.

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Pooja Mundra (Article Assistant) (43 Points)
Replied 19 July 2014

Dear Mayur,

In my opinion, if service receiver is GTA then service provider who is providing service of hiring trucks is exempt from service tax under mega exemption notification 25/2012.

Thanks

Mayur (Partner @ Mayur Thakkar & Co.) (3111 Points)
Replied 22 May 2016

hello Pooja,

Appreciate Your answer but actually it falls under other services. it's not goods transport agency but it's giving vehicles on hire for fixed monthly rent.

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CA PRAMOD SARAOGI (Chartered Accountant) (1113 Points)
Replied 23 May 2016

Hiring of Truck is not covered under GTA Service .. The broad category under which this service falls is " Hiring , Leasing and Licencing of Goods" The accounting code is 00440445 and the specific category of service is "Services provided by any person in realtion to supply of tangible Goods"