Service tax by goods transprt agency

My Client is the goods transport agent and he receives freight from the company, that company pays the service tax to the Gov. directly and client received only net freight., so he is exempted, but under which notification...??

 If he is not exempted, so how i should show the value and tax amount in the st-3 in payable sheet (1).

Replies (1)
In respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, 100% of service tax payable by the person receiving the service under notification no. 30/2012-ST dated 20.06.2012.

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