25 January 2012
Notification No. 35/2004-Service Tax, dated 3rd December, 2004 prescribes that the person making payment towards freight would be liable to pay the service tax, in case the consignor or the consignee of the goods transported is one of the following,-
(vii) Any body corporate established, or a partnership firm registered, by or under any law.
considering above fact following is the case fact:- A client is registered pf is doing the business of trading books.his transporter has charged the service tax 10.3% and a client has paid also.If service provider transporter if do not pay the s.t.,who will responsible person for non payment? how to solve then issue?
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