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Place of provision service rules 2012 (Jammu)

Service Tax - Started By: - pawan pant - Dated:- 7-1-2016 Last Replied Date:- 17-1-2016 - Sir,We are paying freight payments from our corporate office(Location -Delhi) to transporter who are rendering GTA service in Jammu. My question is simple that whether we are liable to pay service tax under reverse charge mechanism.? - Reply By KASTURI SETHI - The Reply = As per Rule 10 of Place of Provision Service Rules,2012 read with Rule 2(1)(d) of Service Tax Rules you are required to pay Service Tax o .....

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A and his services as GTA services. I assume that, services received by you does qualify as GTA services only. I further assume that rendering GTA service in Jammu means goods are destined in Jammu. and services are received by a body corporate. Basis that. Rule 10 of POP provides that place of provision of such services shall be the location of the person liable to pay tax. Person liable to pay tax in respect of GTA services has been define under Rule 2(1)(d)(B), Such Rule provides that in a si .....

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to pay and discharging the liability on his own. it could be the situation where person liable to pay freight is not able to pay sch freight hence asked third person to pay freight. the third person shall never be liable to pay tax even though he pays the freight for the reason that third person was acting as an agent only to discharge the liability of his principle. in this scenario, the fact that freight has been released by corporate office is of no use as the location of a body corporate is .....

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