Service tax on transport of goods

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(Querist)
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14 September 2012 Dear sir,

In case of goods transport agency who is liable to pay service tax i.e service reciver or service provider

if service provider is not registered then what is the case ?

Can i know in detail

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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14 September 2012 The person making payment towards freight would be liable to pay the service tax, in case the consignor or the consignee of the goods transported in one of the following,-
(i) Factory registered under or governed by the Factories Act;
(ii) Company established by or under the Companies Act;
(iii) Corporation established by or under any law;
(iv) Society registered under Societies Registration Act or similar law;
(v) Co-operative society established by or under any law;
(vi) Dealer of excisable goods, registered under the Central Excise Law; or
(vii) Any body corporate established, or a partnership firm registered, by or under any
law.
In cases other than those mentioned in above, the service tax is to be paid by
the Goods transport Agency

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