Whose liability to pay tax on freight

This query is : Resolved

Shikha gupta (Querist)
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21 February 2014 we received LR copies on which Service tax is not mentioned then how to find whose liability to pay service tax?

what should be the Accounting Entry for the same?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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21 February 2014 check the invoice or any bill suported with it.

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CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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21 February 2014 Services provided by GTA are covered under reverse charge mechanism. If the person making payment of freight is a factory, body corporate, etc, then he is liable to pay service tax under reverse charge mechanism.

Since service tax has not been charged in the LR, service tax is to be paid by the service recipient.

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