service tax liability on road transport agency

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sir, i know that service tax liability is of service receiver in case of GTA.

i have query on this example.

i am a trader of coal.I debit freight expense both inward and outward in my books. But my some customers want FOR billing,so i includes the freight and servicetax amt in rates charged to them.. IS IT RIGHT ?

My some customers wants seperate bills for transportation and for sale. In transport bill i write that SERVICE TAX LIABILITY  IS OF CONSIGNEE . so is it right.  IS'NT IT IS OUR LIABILITY TO PAY SERVICE TAX AS WE R DEBITING FREIGHT EXPENCE IN OUR BOOKS FIRST.  

PLS REPLY.

THANKS

Replies (1)

Whether you are taking the services of GT operator / owner or GTAgent is the first question.

If of agent then examine liability.

The consignor or consignee who is responsible to pay the freight is liable. If you are liabel then you pay the same. If you only act as an agent of the purchaser then he is liable.

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