Service tax liability

This query is : Resolved

ASHISH KUMAR NAMDEV (Querist)
Follow

25 July 2012 Dear All,
Greetings of the day,

My question is this

*If I am a mfg. I sale my product & freight on sale is to pay basis.

Who will pay the service tax

A-BUYER
B-SELLER

if

1-Buyer is a Proprietor ship firm.
2-Buyer is a Partnership firm.

If there is any exemption please provide notification ,Rule,Act link & detail .

Suresh Mittal

Suresh Mittal (Expert)
Follow

25 July 2012 If the buyer is a partnership firm,the service tax is to be paid by Buyer under reverse charge. But if buyer is Prop. Firm, the service tax is to be paid by transport agency(by collecting from the Prop. Firm, as it is indirect tax). See NN-36/2012