Liability

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 December 2011 IF A TRANSPORT OPERATOR PROVIDE A SERVICE,THEN WHO IS LIABLE TO PAY SERVICE TAX AND AT WHAT RATE.
ALL THE REPLIES WILL BE HIGHLY APPRECIATED.

PAWAN KUMAR

PAWAN KUMAR (Expert)
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24 December 2011 If a transporter provides service to any person, The liability is on the service receiver who makes payment of freight to transporter. In this regard, Transporter will declare on its consignment Notes/Bills that they have not availed benefit under Notification No. 12/2003-ST dated 20.06.2003 and not availed cenvat credit on inputs and capital goods for providing the service. On the basis of this, Consignee or consignor who makes payment to transporter will meet the liability of service tax @ 25% of freight paid.

Querist : Anonymous

Querist : Anonymous (Querist)

24 December 2011 can u please tell me abt this section also

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