https://www.taxtmi.com/forum/issue?id=1562 Liability for service tax hinges on whether the manufacturer acted as an independent transporter or merely supplied goods with incidental carriage; where carriage is a distinct transport service (including Goods Transport Agency services) and freight is separately charged and collected by the supplier, the transportation component may attract service tax, and the liable person must be identified by examining contractual terms and invoicing. en-us Mon, 26 Oct 2009 18:29:59 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1562 Liability for service tax hinges on whether the manufacturer acted as an independent transporter or merely supplied goods with incidental carriage; where carriage is a distinct transport service (including Goods Transport Agency services) and freight is separately charged and collected by the supplier, the transportation component may attract service tax, and the liable person must be identified by examining contractual terms and invoicing. Discussion-Forum Service Tax Mon, 26 Oct 2009 18:29:59 +0530 https://www.taxtmi.com/forum/issue?id=1562