TaxTMI 
TaxTMI 
GTA services
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....TA services<br> Query (Issue) Started By: - omkesh garg Dated:- 16-2-2017 Last Reply Date:- 16-2-2017 Service Tax<br>Got 4 Replies<br>Service Tax<br>hello, I have a pvt ltd co. in chandigarh. We purchase goods from delhi and bill include freight, let, goods cost = 100 cst = 2 total = 102 freight = 15 total = 117 so i pay rs 117 to the dealer of Delhi . Am i liable to pay service tax und....
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....er reverse charge? Reply By YAGAY AND SUN: The Reply: No, since on freight amount Excise duty is being paid. Reply By Ganeshan Kalyani: The Reply: Either consignee or consignor or if both are not liable to pay tax then transporter himself have to pay service tax under gta. Reply By Rajagopalan Ranganathan: The Reply: Sir, Rule 2 (d) (B) of Service tax Rules, 1994 stipulates that 'taxabl....
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....e person' in respect of goods transport agency service (GTA for short) where the person liable to pay freight is any factory registered under or governed by the Factories Act, 1948 (63 of 1948) or any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder. Therefore both you and the dealer supplying the excisable goods to you ar....
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....e liable to pay service tax. Normally dealers/manufacturers who supply the excisable goods will raise 'To pay' bills on their customer since the only the customer is eligible to take credit of service tax paid on GTA service. If the dealer has raised 'to pay' bill on you then you are liable to pay service tax under reverse charge mechanism. Reply By KASTURI SETHI: The Reply: I su....
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....pport the views of both experts, namely, Sh.Ganeshan Ksalyani, Sir and Sh.Rajagopalan Ranganathan, Sir.<br> Discussion Forum - Knowledge Sharing ....