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    <title>goods transport sevice</title>
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    <description>Liability for service tax on goods transport under Reverse Charge arises where the consignor or consignee is among specified categories (companies, factories, corporations, registered societies, cooperative societies, registered dealers of excisable goods, or registered firms); in those circumstances the person who pays freight is liable to pay tax. There is disagreement whether the statutory exemption threshold applies to relieve a payer made liable under reverse charge.</description>
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