With respect to Service tax on Goods Transport Agency, the Liability of payment of service tax is given to three parties i.e. consignor, consignee or the transport company. This is very cumbersome provision and in most of the cases the trade and industry is paying service tax through GTA even though they are from the Seven specified categories.
Is there any possibility of demand of tax if the same is paid through GTA though the liability of payment is of the Consignor or consignee?
-CA SUDHIR HALAKHANDI
CAclubindia
