Service tax liability on freight

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madhur gupta (Querist)

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

Kaushik Vinod

Kaushik Vinod (Expert)

17 January 2013 Dear Madhur,

The GTA Services are taxable only if the consignment note is issued by the GTA.
Tax is payable only if the Consignment note is issued.

Thanks

madhur gupta

madhur gupta (Querist)

17 January 2013 Sir is there any more material on this to avoid to prove in front of department
Please provide some material on this
Thanks

Kaushik Vinod

Kaushik Vinod (Expert)

18 January 2013 Dear Madhur,

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.

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