Service Tax on carraige of goods through road transport

[Ashok Gadodia]

Please guide on the latest provision of service tax on transportation of goods through road transport. Pl confirm if the service tax is now to be deposited and return filed by the receiver of such service

[Brijesh Verma]

The latest position is also the same except a few alterations in the Act. The tax is still to be deposited on the basis to test result as mentioned in the rules. If the Consignor or Consignee are one of the 7 specified categories, then GTA moves out of focus. otherwise its his liability. And amongst Consignor and Consignee, the person paying freight is liable. 

[Dr. Sanjiv Agarwal]

u can also refer to articles section of TMI and the  statutory provisions. What Brijesh Verma has stated is correct. Please refer the notification and the Rules.

 

Dr Sanjiv Agarwal

AI Summary

Service Tax on Road Transport: Consignor/Consignee in Specified Categories Exempt; Payer of Freight Holds Liability A query was raised regarding the latest provisions of service tax on the transportation of goods via road transport, specifically whether the service tax should be deposited and the return filed by the service receiver. A response clarified that the service tax liability remains largely unchanged, with some alterations in the Act. If the consignor or consignee belongs to one of the seven specified categories, the Goods Transport Agency (GTA) is not liable. Otherwise, the person paying the freight is responsible. Another response confirmed this information and suggested consulting specific notifications and rules for further details.