Home Highlights February 2019 Year 2019 This

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1. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

2. Scope of Advance Ruling - GTA Services or not (SAC 996791) - sub-contractor - hiring out their transport vehicles - whether the order of AAR has imposed restrictions on...

3. Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not...

4. Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the...

5. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

6. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

7. Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. -...

8. Detention of trucks - Trucks carrying smuggled goods - being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the...

9. Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax...

10. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

11. GTA Services - whether the “Transit Mixer” used by the respondents to transport the “ready mix concrete” manufactured by them to their customers would attract the...

12. TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of...

13. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

14. Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise...

15. Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were...