Liability of Service Tax in case of GTA

vedant mimani (article) (25 Points)

21 December 2010  



My question is - If the transporter does not charge service tax on his Consignment note/Bill, still Service Tax being the liability of the Assessee (assuming Company) will have to be deposited to the credit of CG. Will it make a difference whether the transported is registered under Service Tax or not? i.e. Is it required for the transporter to quote his Service Tax no on the bill in order to make the Company liable for Service Tax?