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TMI BlogTransport charges Service Tax in their transportation billX X X X Extracts X X X X X X X X Extracts X X X X ..... Transport Corporation of India charging service tax n their Transportation bill. The onus of discharge of service tax liability in the case of GTA is on the consignor or consignee whosoever makes payment to the transporter. The burden of discharge of service tax liability can t be shifted to the service provider i.e. transporter with reference to S.No. I (A) (ii) (e) of the Notification No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2012-ST Kindly advice whether the service tax payable by consignor or consignee directly Govt., or pay to TCI. - Reply By Pradeep Khatri - The Reply = Please ask TCI to produce the Service Tax Regisratio Certificate,if they are regisrtered as GTA then discuss it will the Department that how can a transport company act as GTA. The ultimate responsibility/liabilty to pay the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x is either on consignor or consignee who so ever pays the freight bill. - Reply By CA Seetharaman K C - The Reply = The Consignor or Consignee would be liable to discharge the Liability of Service Tax 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, (a) any factory re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; So if you fall under any of the above categories you would be liable to pay the Service tax. Please refer to reverse charge notification no 30/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 dated 20-06-2012. - Reply By SWAMINATHAN RAMANATHAN - The Reply = Thank you sir. - Transport charges Service Tax in their transportation bill - Query Started By: - SWAMINATHAN RAMANATHAN Dated:- 26-4-2013 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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