In practice the following types of CNs are issued by transporter
1. Service tax charged and collected from consignor/consignee and deposited by transporter
2.Service tax charged but not collected from consignor/consignee and the same is deducted by consignor/consignee and deposited.
3. Service tax not charged and the it is mentioned that the service tax to be paid by consignor/consignee
4.Service tax not charged and no mention of service tax payment liability.
What is correct method of charging and depositing service tax in case of GTA if either consignor or consignee falls in the specified categories.
As per law it is the person paying the freight should pay the service tax. But in practice different views are followed as explained above.
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