GOODS TRANSPORT AGENCY

[Asked by Guest]

We are registered under service tax category of Goods Transport Agency. We have received service tax notice from department that submit excise number/service tax numbers of consignor or consignee who have discharged service tax liability. We want to know that once we have selected in LR that service tax shall be paid by Consignor or Consignee, is it our responsibility that we have to inquire that whether they have paid service tax or not and have to obtain their service tax or excise number...??

Kindly guide us that what steps we have take.....???

AI Summary

GTA liability information: must retain and produce consignor and consignee tax details when tax is payable by them.
Where an LR/invoice allocates payment of service tax to the consignor or consignee, the Goods Transport Agency must collect and retain LR and invoice copies, contact and address details, and any tax registration numbers of those parties, and produce these documents to the tax authorities on demand; the GTA must also file ST-3 returns (including NIL returns) supported by the basis for such filings.