Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 53 - AT - Service TaxGTA service - reverse charge - penalties under Sections 77 and 78 - benefit under Notification No. 34/2004-S.T., dated 3-12-2004 - Held that:- Under Section 65(50b), Goods Transport Agency means ‘any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called’. Section 65(105(zzp) defines taxable service as ‘service provided or to be provided to any person, by a goods transport agency, in relation to transport of goods by road in a goods carriage’. From these legal definitions it is clear that any person (including individuals) who provides service in relation to transport of goods by road is liable to Service Tax. There is no exclusion of individual truck owners from the purview of Service Tax levy under the law. However, vide Section 68(2) read with Rule 2(l)(d)(v) in respect of certain categories of service recipients the liability to pay Service Tax has been fastened on the recipients of service in respect of 7 categories of persons. In the case before us, the appellant has not been able to lead any evidence to the effect that in respect of the consideration received for which Service Tax demand has been confirmed, the services were rendered to persons specified in Rule 2(l)(d)(v). Therefore, the appellant cannot take the plea that they are not liable to pay Service Tax on the services rendered by them. - Decided in favour of assessee.
|