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Service Tax Registration

Service Tax - Started By: - Anil Kumar - Dated:- 26-12-2015 Last Replied Date:- 27-12-2015 - Dear Sir, we are manufacturing of distillation plant and are registered with central excise, we also undertake job work on challan, we come across transporting the chemicals in tankers, as per the reverse management notification 30/2012, for paying the service tax, do we have to register with service tax. please clarify thanks regards Aneel Kumar M 9246202389 - Reply By KASTURI SETHI - The Reply = Who pa .....

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As per rule 4 B of Service Tax Rules, 1994, a GTA is required to issue consignment note except when transport of goods by road is exempted. Issue of consignment note is compulsory only for GTA and not all transporters. If the goods transporter does not issue consignment note he is not 'goods transport agency' at all as per definition of GTA in Section 65 B (26) of Finance Act, 1994. Hence rule 4 B will not be applicable. Only in respect of GTA who provides GTA service in respect of tran .....

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hereunder; (V) any body corporate established, by or under any law; or (VI) any partnership firm whether registered or not under any law including association of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage. Therefore only when the service provided by GTA the service tax is payable on the basis of reverse charge mechanism. Otherwise service tax is payable by the service provider subje .....

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