Service tax gta

This query is : Resolved 

22 November 2008 does a company rendering service from a individual truck owner liable to collect service tax from such transporter. the defintion of commercial concern was changed in Budget 2006. does that mean that upto enactment of 2006 budget company was not liable to pay service tax for such services from a individual truck owner which would not come under the defintion of gta.

22 November 2008 consignee or consignor will pay the service tax in service tax the trukowner whether they are individual or otherwise are not liable to pay the same
if the freight is to pay basis & you are an individual then you are not liable to pay service tax



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