TMI Blogreverse charge applicability in goods transport agency (GTA)X X X X Extracts X X X X X X X X Extracts X X X X ..... reverse charge applicability in goods transport agency (GTA) X X X X Extracts X X X X X X X X Extracts X X X X ..... r>Is there any latest circular has came regarading GTA services,through which service receiver is not require to pay service tax. service receiver is comapany & service provider is firm/ individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and company. (In case of reverse charge) Reply By Mritunjay Kumar: The Reply: Dear Mr. Pradeep, There is no any circular where service receiver is not required to pay service tax under reverse char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge mechanism. In other words, service receiver is required to pay service tax under reverse charge u/s 68(2) read with Rule 2(i)(d)(v). However, there is one Notification No. 30/2012-ST dt. 20-06-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 under which out of various services where reverse charge is applicable, there are few services where there is bifurcation of payment of service tax between service receiver and service provider unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the notified percentage. Regards CA. Mritunjay Kumar Reply By Pradeep Khatri: The Reply: I am in agreement with the reply of Mr. Mritunjay Kumar. Reply By Pradeep Sharma: The Reply: please see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification 30/2012 dt. 20/06/2012 for reverse charge liability as well for GTA also in which it is clearly mentioned that GTA st liability is with receiver part. X X X X Extracts X X X X X X X X Extracts X X X X ..... aring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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