Transport of goods by road service

This query is : Resolved 

20 January 2012 If A ltd is the consignor and Individual B is consignee. B has paid frieght of Rs 3000.Who will be liable for service tax? B or goods transpot agency?

21 January 2012 Goods Transport Agency because B is an individual.....if B had been a company then B would have been liable to pay service tax.



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