In Case of GTA service who is liable to pay service tax,when receiver of the service is Individual Or Unregistered partnership firm ?
And if GTA is liable for the same,can such liability be shifted by mutual agreement between parties ?
Because we the GTA service provider have entered in to an agreement with service receiver who is individual.He has accepted to pay the service tax liability. He will be paying freight charges.
If he fails to pay the service tax,can department demand the same from us inspite of the agreement which we have entered.
Please reply.with the support of provisions in the act.
CAclubindia
