15 January 2013
Dear Experts Please solve this case An Individual is a contractor, he pays freight to transporter for transportation of material from one site to another i.e.consignor and consignee are same person. Transporter do not charge any service tax in his bill so whether assessee has to pay service tax on this freight I feel that since assesee is individual(not mentioned in specific categories) further consignor and consignee are same person and none of these falls in specific category list so no service tax liability arises Please guide me in this regard and please provide any citation etc on this, if any Thanks
Reverse Charge is not applicable in this case since the person liable to pay the freight is not out of the list given in Notification No.30/2012-ST dated 20-06-2012. Why to worry you are not liable to pay the tax.
CAclubindia
