https://www.taxtmi.com/forum/issue?id=415 Liability to pay service tax on freight payments arises under Notification 35/2004 where the payer falls within specified categories and must register; abatement of 25% is available only if the transporter declares non availment of cenvat credit on inputs, capital goods or input services, and classification as Goods Transport Agent or Operator affects the liability and credit consequences. en-us Sat, 07 Apr 2007 14:04:00 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=415 Liability to pay service tax on freight payments arises under Notification 35/2004 where the payer falls within specified categories and must register; abatement of 25% is available only if the transporter declares non availment of cenvat credit on inputs, capital goods or input services, and classification as Goods Transport Agent or Operator affects the liability and credit consequences. Discussion-Forum Service Tax Sat, 07 Apr 2007 14:04:00 +0530 https://www.taxtmi.com/forum/issue?id=415