28 March 2013
Assessee is a Logistic company. The Company is charging and receiving service tax on some bills on which the service receiver is not ready to pay service tax directly to Govt as Service receiver. Company is not charging service tax on other bills as the person who pays freight is liable to pay service tax and they are discharging there liability. Whether to fill service tax return under Goods transport Agency Service or Goods Transport Operator Service in ST-3.
CAclubindia
