Service tax provision for transportation

What are service tax provisions for transporter of sugarcane to sugar factories?Factory has given contract of harvesting to same transporter.Whether transporter or sugar factory is liable to service  tax?Transporter is proprietor and sugar factory is co-operative society.

Replies (2)
the person making payment towards freight would be liable to pay the service tax, in case the consignor or the consignee of the goods transported is one of the following,-
    (i) Factory registered under or governed by the Factories Act;
    (ii) Company established by or under the Companies Act;
    (iii) Corporation established by or under any law;
    (iv) Society registered under Societies Registration Act or similar law;
    (v) Co-operative society established by or under any law;
    (vi) Dealer of excisable goods, registered under the Central Excise Law; or
    (vii) Any body corporate established, or a partnership firm registered, by or under any law.

 

In your case cooperative society is required to pay service tax

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