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(Querist)
24 December 2011 If consignor is writing on biil to consignee that service tax is payable by the consignee, then who is liable to pay service tax ?
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CA Manish Sukhani

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CA Manish Sukhani (Expert)
26 December 2011 Service tax is indirect tax, hence service provider is liable to pay tax with entitle to recover from service receiver, but in case of GOOD TRANSPORT AGENCY, service provider shall pay the service tax.

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