TMI Blogreverse charge applicability in goods transport agency (GTA)X X X X Extracts X X X X X X X X Extracts X X X X ..... Is there any latest circular has came regarading GTA services,through which service receiver is not require to pay service tax. service receiver is comapany service provider is firm/ individual and company. (In case of reverse charge) - Reply By Mritunjay Kumar - The Reply = Dear Mr. Pradeep, There is no any circular where service receiver is not required to pay service tax under reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge mechanism. In other words, service receiver is required to pay service tax under reverse charge u/s 68(2) read with Rule 2(i)(d)(v) . However, there is one Notification No. 30/2012-ST dt. 20-06-2012 under which out of various services where reverse charge is applicable, there are few services where there is bifurcation of payment of service tax between service receiver and service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider under the notified percentage. Regards CA. Mritunjay Kumar - Reply By Pradeep Khatri - The Reply = I am in agreement with the reply of Mr. Mritunjay Kumar. - Reply By Pradeep Sharma - The Reply = please see notification 30/2012 dt. 20/06/2012 for reverse charge liability as well for GTA also in which it is clearly mentioned that GTA st liability is with receiver part. - reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge applicability in goods transport agency (GTA) - Query Started By: - pradeep kumar Dated:- 20-12-2013 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.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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