https://www.taxtmi.com/highlights?id=4121 Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay service tax. Consignment agents squarely fall under the category of persons who are liable to pay service tax since they have paid the freight amount themselves. - AT en-us Sun, 24 Jun 2012 18:25:18 +0530 Sun, 24 Jun 2012 18:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=4121 Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay service tax. Consignment agents squarely fall under the category of persons who are liable to pay service tax since they have paid the freight amount themselves. - AT Highlights Service Tax Sun, 24 Jun 2012 18:25:18 +0530 https://www.taxtmi.com/highlights?id=4121