---------- Forwarded message ----------
From: Madhukar Hiregange <mhiregange@gmail.com>
Date: Sat, Jan 12, 2013 at 12:26 PM
Subject: Re: {jalgaoncas} Service Tax Querry from Rupesh on GTA Service
To: jalgaoncas@googlegroups.com
There could be different types of transportation as under:
1. A truck owner offers to transport goods from 1 point to another as and when anybody approaches.- either bill or cash vouchers used.
2. A truck owner who is under contract with any entity for being available on call and bills on kms./ alterntively every day on fixed basis.- either bill or cash vouchers used.
3. A truck operator works in the same way as 1) to 3).
4. A supplier bills transportation along with value of goods. Along with bill of goods has paymeent to transporter partially / wholly by the reciver as part of the bill.
5. A agency who takes responsibility for receiving the goods and delivering the same as specified. Normally for this purpose he issues a Lorry receipt and Goods Consignment Note which can be transferred by mere endorsement. Normally this is used for inter state trade.
The sl. no. 1- 4) would not be considered as GTA and there would be no liability.
Sl. No. 5) is a GTA.
Hope this provides a little more clarity. Decision of Tribunal in this regard may also add clarity.
From: Madhukar Hiregange <mhiregange@gmail.com>
Date: Sat, Jan 12, 2013 at 12:26 PM
Subject: Re: {jalgaoncas} Service Tax Querry from Rupesh on GTA Service
To: jalgaoncas@googlegroups.com
There could be different types of transportation as under:
1. A truck owner offers to transport goods from 1 point to another as and when anybody approaches.- either bill or cash vouchers used.
2. A truck owner who is under contract with any entity for being available on call and bills on kms./ alterntively every day on fixed basis.- either bill or cash vouchers used.
3. A truck operator works in the same way as 1) to 3).
4. A supplier bills transportation along with value of goods. Along with bill of goods has paymeent to transporter partially / wholly by the reciver as part of the bill.
5. A agency who takes responsibility for receiving the goods and delivering the same as specified. Normally for this purpose he issues a Lorry receipt and Goods Consignment Note which can be transferred by mere endorsement. Normally this is used for inter state trade.
The sl. no. 1- 4) would not be considered as GTA and there would be no liability.
Sl. No. 5) is a GTA.
Hope this provides a little more clarity. Decision of Tribunal in this regard may also add clarity.
Warm Regards
Madhukar N Hiregange
Partner
Madhukar N Hiregange
Partner
Regards,
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PATIL DAWARE GIRASE PAWAR & ASSOCIATES
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