A and B are two companies.A supplies raw material to B.The freight incurred is paid by A to GTA and is charged by him in the invoice as freight reimbursement.The consignment note of the transporter do not mention the person responsible to pay service tax.Now kindly answer the following qstn?
1.Who is responsible to pay the service tax? 2.Who will pay tax if the same has not been deposited by A? 3.What will be the position if A is a proprietorship concern? 4. If the tax is deposited by A then whether credit is available for B who is the ultimate payer?
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