Service tax on transport charges

No transportation of goods is in negative list which excludes only GTA. As you are not the GTA there is no ST liability on you.

Thanks Mr Madhukar,

One small query, If we are paying service tax on GTA (as a service  recipent) then can we claim that credit?

I heard from some sources that 1st we need to pay the tax in cash & then we can avail the input credit.

But it seems to be confusing, as what is logic behind paying tax & claiming entire credit against it!