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Service Tax on GTA on Despatches made on Ex-Works basis

Service Tax - Started By: - saket s - Dated:- 27-11-2015 Last Replied Date:- 3-12-2015 - Request your opinion on Service Tax on GTA against the transaction as explained below.· Consignor of the goods is a Limited Company.· The Consignee .....

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r s premises on following ways:(a) The Customers/buyers bring their own vehicles and take delivery of the materialNo Consignment note issuedOR(b) On request of Customers/buyers, the Consignor arrange the transportation of goods through GTA on Freight .....

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TCI· Since the billing is on Ex-works basis, the consignor is not discharging service tax on GTA though the consignor is one of the person mentioned in Rule 2(1)(d)(v) as the freight charges are not being accounted in the books of consignor.We .....

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- Reply By Rajagopalan Ranganathan - The Reply = Sir, Answer to your query (a) is as follows: - Since he Customers/buyers bring their own vehicles and take delivery of the material, no service tax is payable on the ground that your customer is provi .....

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arrange the transportation of goods through GTA on Freight-to-pay basis freight will be paid by the consignee. Consignee is not a person in mentioned in Rule 2(1)(d)(v) of Service Tax Rules, 1994 he is not liable to pay service tax. Therefore servic .....

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availing the service nor paying freight amount then in that case GTA is the person liable to pay service tax on the GTA service provided. - Reply By YAGAY AND SUN - The Reply = Dear Saket,In Ex Works transaction, Goods are removed on factory gate an .....

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ultants) - Reply By Ganeshan Kalyani - The Reply = The reply submitted by Rajagopalan sir is apt. However the service tax on GTA service is very much unorganized. Generally it tends to happen that the consignor is not the person as mentioned in the p .....

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paying service tax. However, in practice the service tax is not paid by the GTA because the GTA does not accept the responsibility or does not aware of their responsibility that if both consignor or consignee are not the person paying service tax, G .....

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