21 November 2008
where the consignor or consignee who is liable to pay freight, happens to be a Factory under the Factories Act,CO, Corporation, Society, Co-operative,partnership firm etc or under any law then the service tax is payable by the consignor or consignee who is liable to pay the freight and the GTA is not liable.
If the freight of one consignement is more than Rs. 1500 or freight of one destination or point in one consignement is more than Rs. 750 then only service tax is applicable.
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