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GTA - Liability without registration, Service Tax

Issue Id: - 313
Dated: 2-1-2007
By:- suneet pradhan

GTA - Liability without registration


  • Contents
If a transporter is not registered in service tax as a GTA and he is not charging any service tax, whether we will be liable to pay service tax if we are consignor/consignee on presumptive basis.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 2-1-2007
By:- Surender Gupta
If you are liable to pay ST in the capacity of consignor /consignee, there is no need to see that whether transporter is registered or not. Your liability is absolute and you have to discharge your liability in any case.

2 Dated: 14-1-2007
By:- Madhukar N Hiregange
As long as you not an individual or unregistered firm or govt the liability would always be on you and not on the GTA. The consingnee /or who pay would be liable.

3 Dated: 26-1-2007
By:- Vijay Kumar Joshi

Yes. Under the provisions of the Finance Act 1994 (Chapter V)it is the service receiver (if falls under the specified category e.g. Company. Factory etc)who is liable to obtain registration and pay service tax.


Page: 1

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