17 December 2013
A body corporate, being registered under Service Tax Rules & PROVIDING the service of Goods Transport Agency can issue bills such that the liability of service tax is passed on to the recipient. The assessee is also registered for service : Goods Transport Agency.
17 December 2013
As per Notification no. 30/2012, the liability to pay Service tax on Goods Transport Agency services is on the person liable to pay freight if it is a company, firm, AOP, registered factory, society, excise dealer. So in your case, if the person liable for making payment is any of the above, then you don't need to charge service tax on the freight bill raised by you.
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