Service under gta

no one there to answer my query??

Hello Dear,

Congenee will pay..................

he is not liable to pay service tax

So who will pay, beacause on bill nothing is mentioned.

And please tell me with reason.

 the consignor or the consignee is,—

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);


(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c) any co-operative society established by or under any law;

(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons;

they are liable to pay

service reciever liable to pay

25% of 12.36%(s.tax rate)

for eg billing of Rs 100

liable to pay 100*12.36%*25%=3.09