30 April 2013
WHO WILL PAY THE FREIGHT. IF HE IS REGISTERED AS, (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons;
IN CASE HE IS NOT REGISTERED ANY OF THE ABOVE, THEN GTA
02 May 2013
its not about the consignor or consignee. its about the person who's making payment, if he is registered as above, then service tax will be paid by that person..
CAclubindia
