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Sabtu, 12 Januari 2008

Re: {Brainstormers -CA} Re: service tax on goods transport

Dear Freind,

As your client is a proprietory concern and if he is not a owner of a Factory registered under Factories Act or not a dealer registered under Central Excise he is not covered under ST 35 and not liable for Service Tax under GTA.

C.A. N.K.Jain

--- On Thu, 10/1/08, pjainp68 <no_reply@yahoogroups.com> wrote:

From: pjainp68 <no_reply@yahoogroups.com>
Subject: {Brainstormers -CA} Re: service tax on goods transport
To: ICAI_CIRC_MEERUT_CA@yahoogroups.com
Date: Thursday, 10 January, 2008, 4:53 PM

Dear Professional Friend,

Our observation on your query is as follows: -

Notification no. 35/2004, dated 3.12.2004 is liable to pay service tax
on G.T.A.
The Notification no. 35/2004 is read as follows: -

The person making the payment towards freight would be liable to pay
service tax, in case the consignor or the consignee of the goods
transported is one of the following:

(i) Factory registered under or governed by the Factories Act;
(ii) Company established by or under the companies Act;
(iii) Cooperation established by or under any law;
(iv) Society registered under societies registration Act or similar
law;
(v) Co-operative society established by or under any law;
(vi) Dealer of excisable goods, registered under The Central Excise
Law;
(vii) Any body corporate established, or a partnership firm
registered, by or under any law.
Yes, the contention of Service tax
Superintendent is right because the
above notification is clearly mentioned that either the consignor or
the consignee is fall under the above seven categories then proprietary
is also liable to pay service tax on G.T.A.

CA. Pradeep Jain
Website: www.capradeepjain. com

--- In ICAI_CIRC_MEERUT_ CA@yahoogroups. com, "lunawat123"
<lunawat123@ ...> wrote:
>
> my client is a proprietory concern.is he liable to pay service tax on
> the freight he pays. the S T Sup is taking the contention that if
> either the consignor or the consignee is the person as speified in
the
> rules that even though the consignee is a proprietory concern, if he
> pays freight to the persons specified in the rules, then he is liable
> to pay st
> What is the correct position and please send me any
case laws or
> clarifications if it is said that a proprietory concern is not liable
> to pay S T even if he pays to the persons as specified in the ST
> ACt/rules
>

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