https://www.taxtmi.com/forum/issue?id=314 Liability for service tax on transportation follows the person who pays the transporter; billing presentation is irrelevant. For FOR deliveries the buyer bears tax if the buyer pays freight; if the seller pays freight, whether shown separately or within a composite price, the seller is liable. Where the seller is an individual provider of transport, liability can shift to the goods transport agency engaged for carriage. en-us Tue, 02 Jan 2007 16:27:25 +0530 Thu, 23 Jan 2025 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=314 Liability for service tax on transportation follows the person who pays the transporter; billing presentation is irrelevant. For FOR deliveries the buyer bears tax if the buyer pays freight; if the seller pays freight, whether shown separately or within a composite price, the seller is liable. Where the seller is an individual provider of transport, liability can shift to the goods transport agency engaged for carriage. Discussion-Forum Service Tax Tue, 02 Jan 2007 16:27:25 +0530 https://www.taxtmi.com/forum/issue?id=314