If Cosigner paid the freight to transporter and cosigner reimburse the freight expenses by issuing debit note to consignee.. then finally who is responsible for payment of service tax to Govt.?? Plz Clarify..
07 August 2013
Who is responsible for payment of freight directly to the transpotor is liable to pay service tax irrespective of reimbusement later on from the consignee. Therfore in the said case, Consignor is liable to pay service tax.