What agent means in liability to pay under GTA

[ANIL MANTRI]

The person liable to pay service tax under GTA is 'any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage'

What does liable to pay freight either himself or through his agent means? Specifically what does agent mean? Can you elaborate with the example?

AI Summary

Service Tax Liability Clarified: Recipient of Goods Transport Agency Services Pays, Even When an Agent Receives the Goods. In the discussion forum, a query was raised regarding the liability to pay service tax under Goods Transport Agency (GTA) services, specifically about the role of an 'agent' in this context. The reply clarified that the recipient of GTA services is responsible for paying the service tax on freight charges. Whether the recipient receives the goods personally or authorizes an agent to do so, the obligation to pay the service tax remains. The explanation emphasized that the liability to pay service tax applies in both scenarios.