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GTA - Liability without registration

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..... GTA - Liability without registration
Query (Issue) Started By: - suneet pradhan Dated:- 2-1-2007 Last Reply Date:- 26-1-2007 Service Tax
Got 3 Replies
Service Tax
If a transporter is not .....

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..... 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 .....

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..... 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 .....

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..... 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 .....

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..... 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 .....

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..... y e.g. Company. Factory etc)who is liable to obtain registration and pay service tax.
Discussion Forum - Knowledge Sharing .....

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