Service Tax on Goods Transport Agency

[Ashok Chopra]

Freight charged more than Rs. 1500/- on the invoice and neither supplier of the goods is a factory and registered under service tax nor transporter is registered under Service Tax.   Does it my liability to pay service tax on the freight charged on the bill by supplier of the goods? i am a company and registered under service tax 

 

Pls advice accordingly

AI Summary

Service tax liability on freight: transporter liable when the freight payer is not within specified liable categories.
Where freight is payable by a person not falling within the specified payer categories under the amended service tax rules, the recipient bears no liability and the transporter is obliged to discharge service tax on the GTA service.