Cosignment note issued

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 October 2013 Hello,
my query is related to service tax.
Is it necessary to have mentioned "person liable for paying service tax, whether consignee or consignor or the goods transport agency" on consignment note issued by GTA.And if not mentioned on transport bill then who will pay service tax on transport of goods by road.

Ganeshbabu K

Ganeshbabu K (Expert)
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10 October 2013 Whether you mentioned or not
.
.
person liable to pay frieght is responsible to discharge service tax liability under GTA,,once paid he can take credit on service tax paid

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