TaxTMI 
TaxTMI 
Service Tax on carraige of goods through road transport
20 Nov 2010 
2 Replies 
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Service tax on road transport: liability rests with the freight payer; specified consignor or consignee categories shift GTA responsibility.
Service tax on road carriage of goods is payable and deposited based on the rule-prescribed test result. A Goods Transport Agency is ordinarily the taxable person unless consignor or consignee fall within the specified seven categories, which displace the GTA; otherwise the GTA remains liable. Between consignor and consignee, the person who pays the freight is treated as the liable person under the statutory scheme, and compliance follows the applicable notification and rules. (AI Summary)
Service tax on road carriage of goods is payable and deposited based on the rule-prescribed test result. A Goods Transport Agency is ordinarily the taxable person unless consignor or consignee fall within the specified seven categories, which displace the GTA; otherwise the GTA remains liable. Between consignor and consignee, the person who pays the freight is treated as the liable person under the statutory scheme, and compliance follows the applicable notification and rules. (AI Summary)
Please guide on the latest provision of service tax on transportation of goods through road transport. Pl confirm if the service tax is now to be deposited and return filed by the receiver of such service