TaxTMI 
TaxTMI 
Transport charges Service Tax in their transportation bill
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....ransport charges Service Tax in their transportation bill<br> Query (Issue) Started By: - SWAMINATHAN RAMANATHAN Dated:- 26-4-2013 Last Reply Date:- 2-5-2013 Service Tax<br>Got 3 Replies<br>Service Tax<br>Transport Corporation of India charging service tax n their Transportation bill. The onus of discharge of service tax liability in the case of GTA is on the consignor or consignee whosoever make....
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....s payment to the transporter. The burden of discharge of service tax liability can't be shifted to the service provider i.e. transporter with reference to S.No. I (A) (ii) (e) of the Notification No. 30/2012-ST Kindly advice whether the service tax payable by consignor or consignee directly Govt., or pay to TCI. Reply By Pradeep Khatri: The Reply: Please ask TCI to produce the Service Tax Regis....
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....ratio Certificate,if they are regisrtered as GTA then discuss it will the Department that how can a transport company act as GTA. The ultimate responsibility/liabilty to pay the service tax is either on consignor or consignee who so ever pays the freight bill. Reply By CA Seetharaman K C: The Reply: The Consignor or Consignee would be liable to discharge the Liability of Service Tax provided ....
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....or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,-- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any....
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.... co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; So if you fall under any of the above categories ....
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....you would be liable to pay the Service tax. Please refer to reverse charge notification no 30/2012 dated 20-06-2012. Reply By SWAMINATHAN RAMANATHAN: The Reply: Thank you sir.<br> Discussion Forum - Knowledge Sharing ....