https://www.taxtmi.com/notifications?id=243 The amendment defines, for services by a goods transport operator, the taxable person as every person who pays or is liable to pay the freight, either himself or through his agent, for transportation of goods by road in a goods carriage, thereby fixing service tax liability on the payer or person contractually obligated to pay freight. en-us Wed, 05 Nov 1997 00:00:00 +0530 Thu, 12 Jan 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=243 The amendment defines, for services by a goods transport operator, the taxable person as every person who pays or is liable to pay the freight, either himself or through his agent, for transportation of goods by road in a goods carriage, thereby fixing service tax liability on the payer or person contractually obligated to pay freight. Notifications Service Tax Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=243