TMI BlogGTA Service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Goods Transport Agency has been defined in section 65 as means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. I would like to explore that the word any person . I understand that it include Individual, proprietory, company etd. Kindly eloborate. regards, ganeshan - Reply By Pradeep Khatri - The Reply = ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Ganeshan. Any person includes both natural person as well as artificial legal person. Regards, YAGAY and SUN (Management and Indirect Tax Consultants) - Reply By Naveed S - The Reply = FREQUENTLY ASKED QUESTIONs ON SERVICE TAX Q. What does the word person appearing in the definition of taxable service mean? A. The word Person shall include any company or association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or body of individuals, whether incorporated or not. Thus this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc. - Reply By Aditya Dhoot - The Reply = As per section 65B sub-section (37) of the Service Tax Act person includes, (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a society, ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) a limited liability partnership, (vi) a firm, (vii) an association of persons or body of individuals, whether incorporated or not, (viii) Government, (ix) a local authority, or (x) every artificial juridical person, not falling within any of the preceding sub-clauses; - GTA Service tax - Query Started By: - ganeshan kalyani Dated:- 8-9-2014 Service Tax - Got 3 Replies - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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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