15 August 2011
while receiving transport of goods by road service, receiver need to pay service tax. check the invoice ,if it is written as " Service tax liability by consignee " the you need to calculate the service tax and pay, in case nothing mentioned in invoice check with transporter for the service tax applicability
15 August 2011
If Service tax is not charged by the Transporter, it shall be presumed that the transporter has not paid the service tax. In many cases, the transporter are not required to register themself.
The liability to pay tax is on the Partnership firm. The firm has to discharge the tax after claiming 75% exemption.
CAclubindia
