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    <title>Service Tax on Transport bills which they are not claiming</title>
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    <description>Service tax on road transportation by a goods transport agency is payable under the reverse charge when the person liable to pay freight is a factory, society, co-operative society, dealer of excisable goods, body corporate, or partnership firm; in those cases the recipient must pay the service tax and may claim input credit where the service relates to inward transportation of raw materials or capital goods.</description>
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