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.

[Guest]

Your query is not clear. However, the provisions are very clear. If the recipient of service is among specified persons, he is liable to pay service tax not the transporter.

[Vijay Chitte]

You are liable to pay Service Tax,having ST Registration of transporter is not concerned to you

[Karapa Murali]

We are the manufacturer Plant and office address is different. we have teaken ST registration in Office Addres..Does we take all input credit in factory,

AI Summary

Service tax liability on transport: recipient classified as specified person must pay tax when transporter doesn't charge. Liability for service tax on transport arises where the transporter does not charge service tax: when the recipient is among specified persons, the recipient-rather than the transporter-is liable to pay service tax. The transporter's registration status does not determine the recipient's obligation. A related factual question is posed about claiming input tax credit when a manufacturer and office have different service tax registrations.