GTA Service tax

[Ganeshan Kalyani]

Dear Sir,

Goods Transport Agency has been defined in section 65 as 'means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.' I would like to explore that the word 'any person'. I understand that it include Individual, proprietory, company etd. Kindly eloborate. regards,

ganeshan

[YAGAY andSUN]

Dear Ganeshan.

Any person includes both natural person as well as artificial legal person.

Regards,

YAGAY and SUN

(Management and Indirect Tax Consultants)

[Mahir S]

FREQUENTLY ASKED QUESTIONs ON SERVICE TAX

Q. What does the word “person” appearing in the definition of taxable service mean?

A. The word "Person" shall include any company or association or body of individuals, whether incorporated or not. Thus this expression includes any individual, HUF, proprietary firm or partnership firm, company, trust, institution, society etc.

[Guest]

As per section 65B sub-section (37) of the Service Tax Act "person" includes,––
(i) an individual,
(ii) a Hindu undivided family,
(iii) a company,
(iv) a society,
(v) a limited liability partnership,
(vi) a firm,
(vii) an association of persons or body of individuals, whether incorporated or not,
(viii) Government,
(ix) a local authority, or
(x) every artificial juridical person, not falling within any of the preceding sub-clauses;

AI Summary

Definition of person in service tax includes both natural and juridical entities, capturing diverse providers of GTA services. The term person in the Service Tax definition of Goods Transport Agency is broad, covering both natural and artificial entities. It expressly includes individuals, Hindu Undivided Families, companies, societies, limited liability partnerships, firms, associations or bodies of individuals (whether incorporated or not), Government, local authorities, and other artificial juridical persons. As a result, providers of road transport services who issue consignment notes may be captured as taxable GTA service providers regardless of their organisational form.