Reverse Charge on GTA

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..... Reverse Charge on GTA
Query (Issue) Started By: - CA. Varun Arora Dated:- 23-10-2016 Last Reply Date:- 25-10-2016 Service Tax
Got 3 Replies
Service Tax
Dear Experts, please resolve my query A proprietorship firm is operating in haryana and another unit(in proprietorship) in karnataka in this case haryana unit is registered under central excise but karnataka unit is not registered u .....

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..... nder central excise. in this case i want to know whether unit is liable to pay service tax under revese charge mechanism for haryana unit or for karnataka unit as well?? because language is "person registered under excise act" in this case person shall be considered for karnataka unit collectively and liable to pay service tax ? In this case haryana unit is also transferring goods to .....

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..... karnataka unit in this case service tax paid on this transfer whether eligible for taking cenvat credit. Thanks in advance. Reply By Ganeshan Kalyani: The Reply: The relevant extract of reverse charge notification is given below (f) any partnership firm whether registered or not under any law including association of persons; Service need to be paid by both haryana unit and karnataka unit. .....

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..... Reply By CA. Varun Arora: The Reply: Dear Sir As mentioned in the query It is proprietorship firm not partnership firm Please consider. Thank you. Reply By Ganeshan Kalyani: The Reply: Haryana unit is registered under excise , so it is liable to pay service tax on Frieght. And also credit is eligible. Service tax is liable to be paid by transporter in case Karnataka unit pays freight. Ei .....

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..... ther consignor or consignee or the transporter is liable to pay service tax.
Discussion Forum - Knowledge Sharing .....

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