Service tax liability

In the transporters bill mentioned "service tax is payble by consignee". Transporter raised invoice in the name of consignor and consignor paid the frieght accordingly. In this situation who is liable to pay service tax on freight?

Replies (2)
  1. From 1/4/2016, service tax is leviable on 30% on amount charged for service of transport of passengers by rail , without availability of cenvat credit of inputs and capital goods. ( Cenvat credit of input services are now available).

Sir,

i want to know, who is responsible to pay service tax in my above posted issue..?

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