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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Person liable to pay service tax under GTA -It is not possible ...


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

June 24, 2012

Case Laws     Service Tax     AT

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

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