hello friends kindly help me in solving my doubt.
my question is-
A) a goods transport agency issue consignment note in which he does not charge service tax amount on freight but he has service tax registration no. then whether the consignee will pay amount of service tax on freight bill?
B) if a consignor pay freight on consignment note in which service tax is not charged seperately where cosignment note is having service tax registration no written on it, do the consignor have to pay service tax on freight amount?
C) if gta issue to pay consignment note in which service tax is not charged despite gta is registered in service tax, then consignee will pay freight amount and also will consignee have to pay service tax on freight bill?
kindly reply me soon. i am getting this difficulty while doing audit of a trading concern of a proprioter.
kindly explain in detail with appropriate example.
regards-
Hardik Dave.
CAclubindia
