GTA REALETED

[Guest]

Sir, We had payment to transporter for freight & this amount shows in balace sheet but we have no any documents proof on which basis this payemnt .Also we had not paid service tax & submit retrun on GTA . We are ready to pay interst and penaly but question is that without any proof of documents this payment valid or not ? SNEHAL SHAH ( [email protected] )

[CA Rachit Agarwal]

Payment of Service Tax is definetely based on certain documents.

However when there is no transporter challan, than the challan based on which the movement of goods has taken can also be considered as challan, provided the challan contains the particulars as Sr. No. , Name of the consignor/consignee, Registration No. of vehicle, place of origin, place of destination, persons liable for paying service tax and other particulars as per Rule 4B, then this document could be considered as the consignment note and service tax will be payable accordingly.

[Guest]

Sir ,

Thanx for reply . But we have no any related documents , please guide what to do for service tax payment .

SNEHAL SHAH

 

 

 

AI Summary

Service tax on goods transport requires documentary proof; a consignment note with prescribed particulars can substitute. Documentary proof is decisive for service tax on goods transport services; a consignment document containing prescribed particulars such as consignor/consignee, vehicle registration, origin and destination, and the person liable may be treated as a consignment note for tax purposes and thereby substantiate the liability where a transporter challan is not available.