Liability of service tax - transport
Guest
If transporter is not claime service tax on transportation amount than buyr is liable to pay service tax. Transporter does not have service tax registration number.
Liability for Service Tax on Transportation: Buyer Pays if Transporter Unregistered; Input Credit for Separate Plant/Office Addresses A discussion on the liability of service tax for transportation services highlights that if a transporter does not claim service tax or lacks a service tax registration number, the buyer is responsible for paying the service tax. One respondent clarifies that if the recipient is among specified persons, they are liable for the service tax, not the transporter. Another emphasizes that the buyer's obligation to pay service tax is independent of the transporter's registration status. A third participant discusses taking input credit when a manufacturer has separate addresses for their plant and office. (AI Summary)
TaxTMI
TaxTMI