GTA service - scope

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GTA service - scope
Query (Issue) Started By: - KISHOR DATTANI Dated:- 17-2-2010 Last Reply Date:- 4-3-2010 Service Tax
Got 2 Replies
Service Tax
our client covered under courier agency service. they hire lorry from the open market, put the parcels in the lorry and then send it from one destination to another. Suppose from kolkata to mumbai. Lorry driver off load the goods at mumbai, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... collect their lorry hire charges at mumbai. lorry owner/driver neither issues consignment note nor any kind of invoices. My query is whether this will attract under GTA services or not. give reasons please. Reply By Vijay Chitte: The Reply: If, service provider does not issue c/ment note, then, it will not covered under GTA serivce as rule 4(b), If the transaction is specific for Hire then service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provider will fall under the taxable service is "Supply of tengible goods for use". Reply By Rama Krishana: The Reply: In the query you have clearly stated that your client is a courier service agency. Therefore, they still require to pay service tax under the courier service agency category. To provide courier service, they hire a lorry / vehicle. It is immaterial that such lorry or vehicle is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issuing any consignment note. Your service would remain be a courier agency service. Yes, the issue is there in case of lorry owner. Whether he would fall under GTA service category or under right to user of tangible goods. It is the nature of contract and arrangement which would be a deciding factor to establish the applicability of service tax on an amount paid by courier agency to the lorry own .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X