TaxTMI 
TaxTMI 
Dear Sir,
My client has registered under Manfrs of Central Excise , But he does not have Service Tar RC But he has to pay Service Tax(GTA), weather he has to pay ECC Number or he has to registered and to pay Service Tax
Payment of GTA
18 Nov 2013 
3 Replies 
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Service tax on goods transport agency services: recipient who pays freight must register and discharge tax liability online.
GTA service tax is payable by the recipient who pays the freight under Notification 30/2012 ST; such persons must register under the Finance Act, 1994 and pay service tax online. Taxability is computed by applying the service tax rate to a specified portion of freight (practically treated as 25% of freight), and the existing ECC number serves as the registration number for service tax purposes. (AI Summary)
GTA service tax is payable by the recipient who pays the freight under Notification 30/2012 ST; such persons must register under the Finance Act, 1994 and pay service tax online. Taxability is computed by applying the service tax rate to a specified portion of freight (practically treated as 25% of freight), and the existing ECC number serves as the registration number for service tax purposes. (AI Summary)