Service tax by goods transprt agency

Naresh Patel (C.A. Final) (144 Points)

01 December 2012  

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).