YES, THE CONTENTION OF S P IS VERY CORRECT
SECTION SAY SERVICE TAX IS PAY BY A PERSON PAYING
FREIGHT IF ON OF THE PARTY FALL IN THE CATEGORY OF
SEVEN, IF AND ONLY IF THE BOTH THE CONSIGNOR AND
CONSIGNEE BOTH ARE INDIVIDUAL AND OR HUF THAN SERVICE
TAX LIAIBILITY OF PAYMENT TO GOVT SHIFTS TO
TRANSPORTER AND THAT TO AFTER COLLECTING THE SAME
HOPE THIS WILL CLARIFY THE MATTER
CA. TARAL N SHAH
--- lunawat123 <lunawat123@yahoo.
> my client is a proprietory concern.is he liable to
> pay service tax on
> the freight he pays. the S T Sup is taking the
> contention that if
> either the consignor or the consignee is the person
> as speified in the
> rules that even though the consignee is a
> proprietory concern, if he
> pays freight to the persons specified in the rules,
> then he is liable
> to pay st
> What is the correct position and please send me any
> case laws or
> clarifications if it is said that a proprietory
> concern is not liable
> to pay S T even if he pays to the persons as
> specified in the ST
> ACt/rules
>
>
____________
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