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TMI BlogGTA service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Transportation of all Military canteen items from military Main canteen to different military canteens (Unit run Canteen) grocery by road(GTA) is liable to service tax or not?. Is it is necessary to collect and pay service tax by the service provider in this case.? From where I can get the specific list of service tax exempted items of grocery ( for exemption to GTA).Is there is any mechanism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for checking a specific item exempted from service tax for GTA for the transportation.(like applicability of VAT checking in http://keralataxes.gov.in/taxrate.aspx ) - Reply By KASTURI SETHI - The Reply = Dear Sh.Frankling G, Specific list of exempted items has been provided in Notification No.25/12-ST dated 20.6.12 as amended vide notification no. 6/15-ST dated 1.3.15 (See Serial N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 21 (d). These are milk, salt and food grain including flours, pulses and rice. In case the military uses its own trucks for transportation of any goods from Main Military Canteen to different military canteens, then it is self service . self service is no service as per definition of 'Service' under Section 65 B(44) of the Finance Act, 1994 . Hence no service tax is applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. - Reply By Ganeshan Kalyani - The Reply = Sir in my view goods transport agency is liable to pay service tax if not paid by canteen store department. In sales tax the exemption was there earlier now CSD has to collect and pay tax. This is my view. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, Sir, I agree to the extent that if Military cant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eens engage services of GTA, they are liable to pay ST except those items mentioned in my reply. Secondly, if they use their own trucks for transportation of goods from one canteen to an other canteen, that is self service. Self service is no service. Moreover, we cannot compare Sale Tax department with Service Tax department every department has its own rules regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and policies. - Reply By PAWAN KUMAR - The Reply = Dear Sir, As per my view, if the services are provided by GTA to any person liable to pay freight is fall under the below category, service tax would be charged. If the person receiving services does not fall under the category, service tax would not be leviable. The categories of person liable to pay freight is : (a) any factory regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered 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 Central Excise Act, 1944 (1 of 1944) or the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; - Reply By CS SANJAY MALHOTRA - The Reply = Am in agreement with Sh. Kasturi ji Sh. Ganeshan ji that until and unless the transportation of specific item is exempted from service tax, GTA has to pay the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax in case of transportation of goods for Military as it does not fall into RCM... - Reply By frankling g - The Reply = Dear PAWAN KUMAR sir, Defence department does not comes under the categories ( from a to f ) you have mentioned .Which means defence department deed not pay service tax for the freight?. - Reply By KASTURI SETHI - The Reply = Dear Sir, If Service Provider (GTA) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay ST, he is to deposit ST after collecting from Service Receiver under forward charge system in terms of Section 68(1) of the Finance Act . Options mentioned by Sh.Pawan Kumar expert are meant for RCM. RCM is not applicable here as mentioned by Sh.Pawan Kumar Sir. - GTA service tax - Query Started By: - frankling g Dated:- 10-6-2016 Service Tax - Got 7 Replies - Service Tax - Discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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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