Transport of Goods by road, Service Tax

[guna ch]

Dear Sir/s

Kindly suggest me is any changes made Service Tax Payment of GTA

Before Receiver is Liable to pay Service tax , But Now is it changed from the receiver to provider

Kindly Suggest me the Amendment notification

Posts / Replies

[Pradeep Khatri]

Under GTA Services, whoever pays the freight is liable to pay the service tax under reverse charge mechanism w.e.f. 01-07-2012.

 

[guna ch]

Kindly suggest me the notification no and details where i can find more details

[Pradeep Khatri]

Notification No. 30/2012-ST dated 20-06-2012.

[guna ch]

Thank You Sir....

Again another doubt raised as per the notification,  Service receiver should pay 100% of Service Tax . But it is earlier it had  75% abatement even now we are following the same abatement system is it wrong

 

[raj kumar shukla]

100% is the liability for payment of tax only. In other words the person liable to pay tax will pay the entire tax payable. Abatement is still there which is 75% subject to conditions.

[JAMES PG]

As per the provisions, the person who pays freight or liable to pay freight either by himself or through an agent is laible to pay ST. This would imply that even if an assessee is not paying freight directly to the transporter but pays to the supllier of goods through separate charging of freight in the Invoice, liability is fastened on the receiver subject to the terms of sale

[guna ch]

Thank you sir for your valuable replay

I have another doubt sir

If Supplier collect the freight  ( Including ST) from customer then who can avail the CENVAT in the case of manufacturing firm