Service Tax on Goods Transport Agency

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..... Freight charged more than Rs. 1500/- on the invoice and neither supplier of the goods is a factory and registered under service tax nor transporter is registered under Service Tax. Does it my liability to pay service tax on the freight charged on the bill by supplier of the goods? i am a company and registered under service tax Pls advice accordingly - Reply By JAMES PG - The Reply = Wh .....

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..... o is paying Freight to the transporter ? - Reply By Ashok Chopra - The Reply = Freight is being paid by the supplier of goods - Reply By JAMES PG - The Reply = As per the changes in the ST Rules effective from 1.07.12, ( Rule 2(1)d B) where the person liable to pay freight is is falling under the specified categories, Viz, factory registered under or governed by Factories Act, registered so .....

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..... ciety, Co-operative society, Dealer of excisable goods, body corporate or a partnership firm, any person who pays freight or liable to pay freight either is liable to pay Service Tax, Here the person paying freight is the supplier, who is said to be not a factory. Hence there is no liability on the recipient of the goods since no freight payment is made. In such cases, liability to pay ST rests .....

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..... with the transporter. - Reply By Harsh Jindal - The Reply = In case, freight is paid by the supplier of goods and he doesn't fall under the specified category, service tax liability is to be discharged by transporter. - Service Tax on Goods Transport Agency - Query Started By: - Ashok Chopra Dated:- 27-7-2012 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, re .....

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..... ply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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