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Liability of service tax - transport of goods by road, Service Tax |
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Liability of service tax - transport of goods by road |
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service tax liability in relation to transporting of goods by road where consignee is sole proprietor and consignor is company registered under Companies Act, 1956 Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
The person who is making payment to transporter is liable to pay service tax. Goods transporter is not liable to pay service tax.
Query is related to GTA services by road.In case of GTA services the liability is towards the person receiving the services, the person who is rendering the services is not liable to pay service tax.
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