GTA services

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..... hello, I have a pvt ltd co. in chandigarh. We purchase goods from delhi and bill include freight, let, goods cost = 100 cst = 2 total = 102 freight = 15 total = 117 so i pay rs 117 to the dealer of Delhi . Am i liable to pay service tax under reverse charge? - Reply By YAGAY AND SUN - The Reply = No, since on fr .....

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..... eight amount Excise duty is being paid. - Reply By Ganeshan Kalyani - The Reply = Either consignee or consignor or if both are not liable to pay tax then transporter himself have to pay service tax under gta. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Rule 2 (d) (B) of Service tax Rules, 1994 stipulates that 'taxable person' in respect of goods transport agency servic .....

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..... e (GTA for short) where the person liable to pay freight is any factory registered under or governed by the Factories Act, 1948 (63 of 1948) or any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder. Therefore both you and the dealer supplying the excisable goods to you are liable to pay service tax. Normally dealers/manufac .....

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..... turers who supply the excisable goods will raise 'To pay' bills on their customer since the only the customer is eligible to take credit of service tax paid on GTA service. If the dealer has raised 'to pay' bill on you then you are liable to pay service tax under reverse charge mechanism. - Reply By KASTURI SETHI - The Reply = I support the views of both experts, namely, Sh.Gane .....

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..... shan Ksalyani, Sir and Sh.Rajagopalan Ranganathan, Sir. - GTA services - Query Started By: - omkesh garg Dated:- 16-2-2017 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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