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tansporter agency, Service Tax

Issue Id: - 111852
Dated: 29-4-2017
By:- Gaurav Agrawal

tansporter agency


  • Contents

sir i have rececived a service tax notice and difference they are tearting as a commision of me and gave me intimate to pay on service tax on it.
I m not understanding that is not my commission .

we are providing the transportation service by road and issuing consigment note to the party which act as transporter.

we are not having any truck but from market through broker we arrange and supply to pvt. ltd. co. for transportation of there goods and tds will be deducted under sec.194c of me

The payment received from party to me fully on my account and from that i paid to owner driver of truck.

my question is that the diffence of margin is act as commision to me or not and i have fully authority to change my rate as per my accordingly.

sholud i cover in defination of GTA (GOODS TRANSPORT AGENCY) by fulfillment of condition 1.

whether differnce of margin act as commission on which service tax is liable.

AS per sec. 68 REVERSE CHARGE MECHANISM TO ME AS I PROVIDE SERVICE TO PVT .CO.

I received a notices from Service tax officer said that margin for me is commission and we are liable to pay servicce tax on it.

AS per Intermediary defination by Rule 2(f) IT EXCULDED ME

i only providing main service of transportation of good to service to consignor and consignee on my account as firm name.

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 29-4-2017
By:- Himansu Sha

Please refer to issue ID 111839


2 Dated: 29-4-2017
By:- KASTURI SETHI

Query already replied. If not satisfied, you should consult any advocate who has specialisation in ST.


3 Dated: 30-4-2017
By:- Ganeshan Kalyani

Yes the issue was discussed and replied in all respect. I agree with Sri Kasturi Sir that if the querist is not satisfied with free lunch then he should approach consultant who would charge for the feast.

To make it clear once again, i would like to state that the service provided by the querist is a 'goods transport agency 'service and since the service was provided to a pvt ltd the receiver is liable to pay service tax, if he had paid the freight, after availing the abatement. Thanks.


Page: 1

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