Sanjeev Parasrampuria (B.Com CA Final CS Final) (273 Points)
23 March 2013
Dear Friends,
In case of Transporter, If service provider book (Show in Invoice) whole liability of service tax i.e. 12.36% then recepient of Service is liable or not for service tax.
Ankit Agarwalla
(CA)
(281 Points)
Replied 23 March 2013
As per Service Tax Rules...liability to pay ST on Transport of Goods lies with the Service Receiver.. If the transporter is charging service tax in his bill, you will simply have to deduct the same & make net payment. Whereas the liability for ST has to be met by Service Receiver only.
CAclubindia
