SERVICE TAX ON GOODS TRANSPORT AGENCY

yes......but what a reason for that complex procedure?

may be in the ignorance of service tax the person can be responsible for it.

may be in the ingorance of service tax the last person can be responsible for it (Govt. Needs money by whatever the way)

Levy of tax has to keep the possibility of collection of tax. When Service Tax was levied on GTA, as usual the service provider was made reponsible- but the transporters went on a strike for a very long period. The government had to relent and as a compromise feature, in certain circumstances the liability to pay service tax was shifted on consignee/consignor.