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Service tax to be borne the consignee

This query is : Resolved 

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 November 2013 Dear Sir

We are freight forwarders we have received transportation Invoice from the transporter for Rs.9000/- and on the invoice it has mention Service tax to be paid or borne the consignor / consignee and we have raised transportation invoice to our customer for Rs.10,000/- now who will bear Service Tax me as an freight forwarder or the consignee should i have to mention on the Invoice Service Tax to be paid or borne by the consignee.

Regards
Mohan Gaikwad

22 November 2013 person responsible to pay frieght to GTA is treated as service receiver and he is required to pay service tax on GTA to govt..
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if suppose consignee liable to pay frieght but on behalf of consignee consignor made payment to gta ,..even then also consignee is responsible to pay GTA..and he is treated as service receiver,,later he will collect amount he paid to gta from consignee



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