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Service Tax - Started By: - gopal rao - Dated:- 27-2-2016 Last Replied Date:- 29-2-2016 - Dear Sir,We are manufacturers and using own vehicles to deliver the material. After delivering the material we are carrying other party material and delivering .....

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tory registered under the Factory Act.Therefore, either Consignor or consignee who pays or is liable to pay the freight, will pay Service Tax on the amount of freight after abatement of 70% from the gross amount of freight. Reverse charge mechanism i .....

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ply By Akash Deep - The Reply = Dear Sir, I believe the transport sector is the trickiest one when it comes to opine on service tax liability. There are lot of ifs and buts before say tax in payable or not. What is covered under reverse charge is ser .....

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oad and issues consignment notes. Now courts have reached on unanimous decision held that issue of consignment note is a non-derogable condition. if any person who provide services in relation to transportation of goods by road but does not issue con .....

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ST Rules. Rule 4B provides for who shall issue a consignment note. As per Rule 4B any GTA engaged in transport of Goods by Road in a goods carriage shall issue a consignment note to the recipient of services. Here you will see incongruence between de .....

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to the recipient of service. Rule 4B presuppose the service provider as GTA and then cast on him the liability to issue consignment note. I believe it is just a drafting error. Further, a textual reading of Rule 4B would suggest that any GTA who prov .....

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sportation of goods by road in a goods carriage, in other words nature of vehicle used in transportation may also have significant on tax liability. If the vehicle used in not a goods carriage, such GTA (my doubts regarding use of term GTA in Rule 4B .....

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y GTA. Decide your tax liability after considering above discussion. - Reply By KASTURI SETHI - The Reply = Agreed with Sh.Akash Deep, Expert that the issue is very trickiest and there are 'Ifs' and 'buts'. I intend to add that it is .....

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