Dear All,
What is the criteria for registration of Service tax, if the assesse is paying freight charges to transporter not charging service tax? In what circumstances the payer of freight charges is liable to register under Service tax and pay the same?
Thanks & Regards,
Shitanshu
As per Notification 35/2004 dated 03.12.2004, liability to pay service tax on GTA services has been shifted to services received for factories, companies & registered partnership firms, corporations, societies including a cooperative society and a registered dealer of excisable goods.
These classes of persons are lable to pay service tax as receiver of GTA services.
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