26 May 2012
Hello Sir.. I'm a consignee. I've received services from a goods transport agency.The payment to GTA is to be made by me. How the provision of service tax will apply to this case? If payment is to be made by consignor then what would be the difference? Pls Ans....
27 May 2012
If the consignor / consignee is a person specified under Rule 2(1)(d)(v), the consignor / consignee who pays the freight is the person liable to pay service tax.
Please check whether you/consignor fall under any of the specified category. If yes, you or the consignor, who ever pays the freight is the person liable to pay Service tax.
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