23 November 2012
As per clause 2 of notification no. 30/2012 dt 20.06.2012 service tax is payable by recipient of service for various persons mentioned.
Para 2 of notification provides that service tax is payable by the person who pays or is liable to pay freight by himself or through agent. Thus the liability to pay service tax is upon the person who as per the contract is liable to pay the amount to the transporter. If the payment is made by person than above the service tax is payable by provider of service.
Hence if you are one of the persons as per clause 2 then even though service tax is charged by consignor its your liability to pay service tax
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