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TMI BlogPayment of Service Tax under GTA when consignment note is issued by other transporterX X X X Extracts X X X X X X X X Extracts X X X X ..... Payment of Service Tax under GTA when consignment note is issued by other transporter X X X X Extracts X X X X X X X X Extracts X X X X ..... er transporter i.e. CHA is not having his own transport. We do not know whether he is raising bills for reimbursement or with markup price. In this case whether service tax is payable by us or CHA?, Reply By Himansu Sha: The Reply: You will pay the service tax on reverse charge basis Reply By KASTURI SETHI: The Reply: Who pays the freight ? Who bears the freight ? Crucial to determine applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of ST. I support the views of Sh. Himansu Sha Ji. Reply By KASTURI SETHI: The Reply: No ' cushion' of reimbursement is available in such a situation. Reply By Yatin Bhopi: The Reply: CHA is making payment to transporter. [(d) "person liable for paying service tax", - (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation 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 the time being in force in any part of India; (III) any co-operative society established by or under any law; (IV) any dealer of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable 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 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 ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad in a goods carriage: but under reverse charge Notification no 30/2012 ST liability of Service tax is on who pays freight and entities mentioned in the notification. But there is no mentioning of Agent. (ii) 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,- (a) any factory registered under o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 rules made thereunde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r; (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; Please guide Reply By Ganeshan Kalyani: The Reply: Service Tax is payable by either consignor or consignee whoever is paying freight. In this case it seems that CHA has arranged the transport facility for you and accordingly raised i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice on you. You are liable to pay service tax. I agree with Sri Kasturi Sir. Thanks. X X X X Extracts X X X X X X X X Extracts X X X X
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