As per rule 2(1)(d)(v) of Service Tax Rules, Consignor or consignee who is paying freight will be liable to pay service tax, if consignor or consignee is any one of the following - (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948). (b) any company formed or registered under the Companies Act, 1956 (1 of 1956). (c) any corporation established by or under any law. (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India. (e) any co-operative society established by or under any law. (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder. (g) any body corporate established, or a partnership firm registered, by or under any law.