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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

GTA service - Appellants transport the goods in their own ...

Service Tax

June 26, 2014

GTA service - Appellants transport the goods in their own vehicle to the buyer. The buyer is a person who actually pays the freight - The appellant has no liability at all to pay the service tax - AT

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  1. GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

  2. GTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - the activity would not fall within the GTA Services.

  3. CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises...

  4. Liability of tax - freight / GTA - As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax

  5. Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were...

  6. Liability of Service Tax on GTA service - Reverse Charge - Appellant being agent / intermediatory - SECL was the consignor and buyers of the coal were consignees and...

  7. GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts...

  8. Taxability of GTA service - consignment note was not issued - tax liability under Goods Transport Agency service cannot be sustained against the appellant. - AT

  9. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

  10. Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

 

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