https://www.taxtmi.com/forum/issue?id=46 Entitlement to the abatement for goods transport services depends on liability to pay service tax: the abatement is available only where the goods transport agency is liable to pay service tax and is not available where liability is shifted to consignor or consignee under the alternative notification; a later Ministry of Finance clarification allows consignor or consignee who are required to pay the service tax on the transport services to avail the abatement. en-us Mon, 09 Jan 2006 16:49:11 +0530 Thu, 23 Jan 2025 15:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=46 Entitlement to the abatement for goods transport services depends on liability to pay service tax: the abatement is available only where the goods transport agency is liable to pay service tax and is not available where liability is shifted to consignor or consignee under the alternative notification; a later Ministry of Finance clarification allows consignor or consignee who are required to pay the service tax on the transport services to avail the abatement. Discussion-Forum Service Tax Mon, 09 Jan 2006 16:49:11 +0530 https://www.taxtmi.com/forum/issue?id=46