Yes, he will have to pay service tax on freight as under GTA liability to pay service tax on the person paying the freight (Transportation Charges) along with interst. Thanks
On Thu, Oct 16, 2008 at 10:09 AM, Paras Chhajed, FCA, Rajnandgaon < [EMAIL PROTECTED]> wrote: > Dear Colleagues, > > I have a query with respect to service tax on GTA Service. > > The facts are as follows: > > A dealer of ACC cement was receiving goods from ACC factory through a > transport agency approved by ACC which has charged service tax on > transportation charges, deposited service tax and has file his return of > service tax from time to time. > > The Cement dealer got a show cause notice that he is liable to service tax > on GTA service as service recipient as the consignor is a company/factory > and therefore he is required to obtain registration and pay service tax from > 01.01.2005. > > The dealer, before the adjudication officer, submitted copies of > consignment notes issued by transport agency showing recovery of service tax > on freight, copies of service tax challans deposited by transport agency, > copies of service tax returns filed by the transport agency and requested > that the service tax has already been collected and deposited by the > transporter he need not make payment of service tax but the adjudicating > officer passed order for recovery of service tax with interest and levied > penalty for not obtaining registration etc. > > The dealer has filed an appeal before the Commissioner (Appeals) > > Kindly advise as to whether the dealer shall have to pay tax twice without > any excuse or since the tax has already been deposited he will get relief. > Kindly provide reference to any decided cases in this regard and oblige. > > Thanks > > CA. Paras Chhajed > > -- > CA Paras Chhajed > FCA, DISA (ICA) > Azad Chowk > Rajnandgoan > 491441Chhatisgarh > Ph. (07744) 224246, 403903 > Mobile: 09425240246 > e-mail: [EMAIL PROTECTED] > > > > -- Deepak Pahuja --~--~---------~--~----~------------~-------~--~----~ You received this message because you are subscribed to the Google Groups "Skorydov MyTaxAssistant Member Group" group. To post to this group, send email to [email protected] To unsubscribe from this group, send email to [EMAIL PROTECTED] For more options, visit this group at http://groups.google.com/group/SkorydovMyTaxAssistant?hl=en -~----------~----~----~----~------~----~------~--~---
