TMI BlogService Tax on Nepal exportX X X X Extracts X X X X X X X X Extracts X X X X ..... Dears Sir, We have export the writing printing paper to nepal. The freight paid by our consignee situated in nepal. I want to know that who is liable to pay the service tax on freight paid by consignee. thanks regards. Gajendra Singh - Reply By Pradeep Khatri - The Reply = Since the amount of freight have been paid by the consignee, therefore, you are not liable to pay service tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his freight amount. - Reply By raj kumar shukla - The Reply = I fully agree with views of sri pradeep khatri. - Reply By NEERAJ KUMAR, RANCHI - The Reply = Liability to service tax in case of GTA is on the receipients of services, Receipients of services is one who pays the bill, in your case since the bill is paid by the consignee the liability is on the consignee only, now since the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signee is in Nepal, Therefore no one is liable to S Tax, in my view. - Reply By hari hararn - The Reply = Service tax applicable only when the services are received in India. Here service are not received in india.Hence there is no service tax liability arise - Reply By Ramesh V - The Reply = liability to pay service tax Generally, A person providing the service is liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y service tax. There is an exception to the above. Rule 2(1)(d) of the service tax rules , specified some cases where service provider does not pay service tax. (a) Services provided by a goods transport agency for transport of goods by road: - Specied consignor/Consignee who pays or liable to pay freight shall pay service tax. Specifiedconsignor/consignee includes: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Facroty,(ii)Company,(iii)Corporation,(iv)Society,(v)co-operative society,(vi)registered dealer of excisable goods,(vii)body corporate(viii)partnership firm. 1. In the present case, Mr.Gagendra singh is not liable to pay service tax. 2. First ask : is the consignor/consignee in Nepal is relating the above category of consignee?. If the answer is Yes, then the consignor/consignee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Nepal need to pay the service tax to the Department. - Reply By raj kumar shukla - The Reply = Does the Finance Act, 1994 , apply to Nepal? if not ,how the Tax will be paid? - Service Tax on Nepal export - Query Started By: - Gajendra Singh Dated:- 21-12-2011 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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