What agent means in liability to pay under GTA, Service Tax

[ANIL MANTRI]

The person liable to pay service tax under GTA is "any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage"

What does liable to pay freight either himself or through his agent means? Specifically what does agent mean? Can you elaborate with the example?

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Dear Sir,

In respect of GTA services the recipient is liable to pay service tax. The freight charges is liable for service tax. The goods may either be received by the recipient himself or he may authorize any person as agent to receive the good on his behalf. In both occasions the service tax is laible to be paid.