TMI BlogGTA - Liability without registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... GTA - Liability without registration X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reply By Surender Gupta: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply: 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 discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e your liability in any case. Reply By Madhukar N Hiregange: The Reply: 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 consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngnee /or who pay would be liable. Reply By Vijay Kumar Joshi: The Reply: Yes. Under the provisions of the Finance Act 1994 (Chapter V)it is the service receiver (if falls under the specified categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y e.g. Company. Factory etc)who is liable to obtain registration and pay service tax. X X X X Extracts X X X X X X X X Extracts X X X X
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