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Service tax liability on import of goods

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18 December 2012 Goods imported, carried to consignee's place from airport/ port, transporter specify in bill copy that service tax is payable by cosigner/consignee, whether consignee is liable to Service Tax?
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CA CS Amit S. Kedia

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CA CS Amit S. Kedia (Expert)
18 December 2012 yes, Service tax is to be paid under reverse charge by the consignee who is liable for payment of freight

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