Tax audit assesse(individual) reqd to pay st on freight

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Neha (Querist)
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08 August 2012 Dear All
My Assesse is a Propritorship firm having Tax Audit & paid Freight Now My Question is whether he is liable to pay Service Tax ? & a Consignment Note also issued by GTC and on every Bilti there is noted that ' Service Tax Payable by Consignee'
Please reply me earliest
Thanks in advance

RENGARAJ R.K

RENGARAJ R.K (Expert)
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09 August 2012 where the consignor or the consignee is,—
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons

Individual proprietor is liable to pay service tax, if only he is covered in the above category under reverse charge. otherwise not.

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