Liability for Service Tax under GTA: Consignment Agents Responsible, Not Appellants Paying Through Agents.

Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay service tax. Consignment agents squarely fall under the category of persons who are liable to pay service tax since they have paid the freight amount themselves. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X