TMI BlogLiability for service tax - GTAX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability for service tax - GTA X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs. The Seller, being a no specified person, had paid the frieght to the Goods Trasport Agency and then claimed reimbursement from the said Buyer Comapany.Upto this stage service tax was neither p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by the seller consigner nor by the GTA . Now, whether such Buyer Company is liable to pay Service Tax for GTA Services as recepient of service when frieght payment was made by the seller Consigner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the GTA, then claimed as reimbursement from the buyer Company. If yes, is such Buyer Company eligible for Cenvat? Reply By Rama Krishana: The Reply: In this case, if you consider that buyer compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny has paid the amount to transporter through the seller (individual) and for this purpose, such seller has acted as his agent, the company can pay service tax on such GTA and claim the benefit of cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit paid on such GTA as inward transportation. X X X X Extracts X X X X X X X X Extracts X X X X
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