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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 Consignees are not one of persons mentioned in Rule 2(1)(d)(v)· Consignor despatches the goods to Customers/buyers on Ex-works basis.· Transfer of property takes place at factory gate.· The Customers/buyers take the material from Consigno .....

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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 understand that neither consignee nor GTA discharging service tax on GTA on above said situation mentioned at (a) & (b)In this connection, we request you to give us your opinion on liability of Service Tax payment (Consignor/Consignee/GTA)Thanks .....

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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 service tax is payable by the GTA. - Reply By Ganeshan Kalyani - The Reply = Yes if the consignee is not liable to pay service tax because he is not a person as mentioned in rule 2 (1) (d) (v) and consignor is not liable to pay service tax as he is neither .....

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