Regarding liability of service tax on GTA

This query is : Resolved 

21 November 2009 Can any one please guide me in this subject that if a service provider (Transporter)is raising the bills including service tax and the service receiver (consignor) is making payment directly to the Transporter as per bills, then whether the consignor is liable to pay service tax? as in this case the Transporter is paying service tax as collected from consignor, whether the service tax deposited by transporter can not be taken into account?

21 November 2009 consignor will pay service tax.


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