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SERVICE TAX ON CARGO SERVICE

Service Tax - Started By: - Rajeev Khulbe - Dated:- 1-8-2016 Last Replied Date:- 9-8-2016 - Good evening to all my great experts, I am again hare to get your valuable answer. As per service tax rule, in case of G.T.A service tax is payable by service .....

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ply - Reply By Ganeshan Kalyani - The Reply = Sir, the name mentioned by you in your query seems to be of service provider not providing direct GTA service. Even though they may be providing such service but they may charge service tax on some backgr .....

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ervice Tax Rules, 1994, person liable for paying service tax in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any facto .....

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ve society established by or under any law; (IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or (VI) any partne .....

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hen such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. In respect of above categories if GTA pays the service tax, the Department will take a stand that GTA is required to pay the servi .....

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nt of service tax and they can claim the refund from the Department on the ground that GTA has paid the tax though they are required to pay. However they are cas law in which CESTAT has held that if GTA has paid the tax it cannot be demanded from con .....

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e (3) GTA If consignor does not pay, then consignee is required to pay ST on the element of freight. In case neither consignor nor consignee pays the ST on the freight, then GTA (Transporter) is required to pay ST. If the Cos. mentioned by you are yo .....

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