01 May 2009
If freight bearer whether consigned or consignee pay service tax directly to GTA. It is violation of rule [(1)(d)(v)]. If is violation of law then please let me know further remedies of it.
02 May 2009
If the Service Tax is paid to the GTA where one is liable as consignor or consignee it is not valid. The GTA payment is not sufficient discharge, In this reagrd a circular was also issued in late 2008.
Demand on the receiver could also be made by the department and only defense could be double payment.