Goods transport facility- by a c & s agent

Vincent Jose (Branch In Charge) (78 Points)

14 June 2016  
A Consignment & Sales agent who is engaged by a limited company for its C&S operation is providing the additional facility of goods transport for the company. Also raising a separate invoice for the transport facility provided in addition to the service charge invoice for the C&S operations. The C&S agent is already registered under the category Clearing & Forwarding Agency in the Service Tax and remitting tax on due basis. The issue is that whether the C&S agent is necessary to amend its registration to include Goods Transport Agency in its service ? Also since this C&S agent is providing goods transport facility to a company can the C&S agent claim the benefit of reverse charge and ask the company to meet the service tax liability ?