26 November 2012
My client is registered partnership firm. Firm sales goods to various purchaser in tuck load quanatity. Freight of each truck is above 1500/-. Purchaser pays freight to truck owner or transport company. My client does not pay freight to transport company. But my client gives less truck fair to purchaser in sales bill. Is my client liable to pay Service Tax ? Please consider that my client does not pay any rieght to transporter. He only rebmbursh it in sales bill.