Liability of service tax - transport of goods by road

[amit moonka]

service tax liability in relation to transporting of goods by road where consignee is sole proprietor and consignor is company registered under Companies Act, 1956

AI Summary

Liability for Service Tax on Goods Transport by Road: Payment Responsibility Lies with Recipient, Not Transporter. The discussion addresses the liability for service tax on the transport of goods by road, specifically when the consignee is a sole proprietor and the consignor is a company. It is clarified that the person making the payment to the transporter is responsible for paying the service tax, not the goods transporter. In the context of Goods Transport Agency (GTA) services, the liability falls on the recipient of the services, not the provider.