20 August 2010
itis the case of GTA. suppose an assesse is a dealer of auomobiles and its main dealer at some other place i.e. maufacturing division dispatches a lot of 90 motorcycles and the payment of service tax has to be paid by the main dealer i.e. consignor but if there is an agreement between consignor and consignee that the payment of the service tax has to be dicharged by the main consignor. so if it is not mentioned in the bill abt service tax then who is liable to pay service tax if an GTA is hired for dispatching the goods. whether the consignee or consignor is liable to pay service tax on freight.
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