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

[Rama Krishana]

The person who is making payment to transporter is liable to pay service tax. Goods transporter is not liable to pay service tax.

[rishi mohan]

Query is related to GTA services by road.In case of GTA services the liability is towards the person receiving the services, the person who is rendering the services is not liable to pay service tax.

AI Summary

Service tax liability: recipient or payer of road goods transport services must pay tax; transporter not liable. Liability for service tax on road goods transport lies with the person making payment or receiving the service; the goods transporter is not liable to pay the service tax, and for GTA services the recipient/payment-maker bears the tax obligation.