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TMI BlogGTA LiabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... GTA Liability for a Company Receiving Service of Transportation if Service Provider is a Private Limited Company. - Reply By YAGAY AND SUN - The Reply = GTA Liability is always on the person who is paying for the freight. It may either consignor or consignee. - Reply By KASTURI SETHI - The Reply = I support the views of M/s.YAGAY AND SUN. This is as per Rule 2(1)(d) (B) of Service Tax Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 1994 (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time being in force in any part of India; (III) any co-operative society established by or under any law; (IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or (VI) any partnership firm whether registered or not under any law including association ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage : Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. - Reply By Ganeshan Kalyani - The Reply = I agree with the views of both the experts. Ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther consigner or consignee whoever is paying freight is liable to pay service tax. If both are not liable to pay tax then transporter himself is liable to pay the tax. Further, it also depend upon the agreement or understanding between the consignor or consignee as to who is going to bear the transport cost. Thanks. - GTA Liability - Query Started By: - Priya Verma Dated:- 4-3-2017 Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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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