service provided by GTA

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..... To Sirs, One assessee is providing transportation service to corporate body. The assesee is registered under Service Tax Department as GTA. Hence RCM comes into play. The recipient of the service is liable to pay Service Tax but in this instant case the corporate body/army is paying the freight. I am of the view that GTA in this instant case is liable to pay Service Tax. advice /suggestion .....

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..... is highly solicited. with regards, Immanuel Neihsial, Siliguri - Reply By KASTURI SETHI - The Reply = Service Tax on transportation of goods by road is to be paid by the person who pays (bears) the freight. Preference wise situation:- 1. Consignor (prices being FOR) 2.Consignee If both do not pay freight, then GTA is required to deposit Service Tax. - Reply By DR.MARIAPPAN GOVINDARAJ .....

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..... AN - The Reply = I endorse the views of Shri Sethi. - Reply By Ganeshan Kalyani - The Reply = Consignor , consignee or transporter has to service tax under RCM. - Reply By Spudarjunan S - The Reply = Dear Sir, Why you had mentioned Army is paying freight. If the transported goods are defence or military equipment then there is Mega exemption under notification no.25/2012 . Also there are .....

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..... other 7 items in the list being exempted. If the transported item is not covered in the list, then the recipient being a body corporate has to pay Service Tax under RCM. - service provided by GTA - Query Started By: - IMMANUEL NEIHSIAL Dated:- 6-3-2019 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management .....

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..... India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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