23 October 2012
Transport is registered under courier services but providing transport service by road. They are charging full service tax and not claiming any rebate applicable to GTA. Now according to new rule in case of transport service by GTA 100% liablity of service tax deposited in on service receiver. Now in this case where service are in the nature of trasport service but service provider is not registered as GTA whether service receiver is liable for service tax or it is the liability of service provider