Please explain status of service tax implication in case of transport service provided by one gta to another gta. In this case four party is involved 1) GTA1 2) GTA2 3) Consignee 4) Consigner.
GTA2 (proprietory concern) arranged vehicle from GTA 1(partnership firm) and send material from consigner to consignee. The GTA2 raised bill on consignee for GTA1 freight and charges + GTA 2 charges. In this case who is liable to pay service tax whether GTA2 or consignee.
Clarification Sought on Service Tax Liability When One GTA Provides Services to Another GTA A query was raised regarding the service tax implications when a Goods Transport Agency (GTA) provides services to another GTA. In this scenario, GTA2, a proprietary concern, arranges a vehicle from GTA1, a partnership firm, to transport materials from the consignor to the consignee. GTA2 bills the consignee for both GTA1's freight and its own charges. The question posed was about the liability for service tax payment, whether it falls on GTA2 or the consignee. The response indicated that the query was resolved, but no specific details on the resolution were provided. (AI Summary)
TaxTMI 
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