reverse charge applicability in goods transport agency (GTA)

[pradeep kumar]

Is there any latest circular has came regarading GTA services,through which  service receiver is not require to pay service tax. 

service receiver is comapany & service provider is firm/ individual and company. (In case of reverse charge)

AI Summary

No exemption for service receivers from paying service tax on Goods Transport Agency services under Section 68(2) and Rule 2(i)(d)(v). A query was raised about the applicability of reverse charge in Goods Transport Agency (GTA) services, specifically questioning if a new circular exempts the service receiver from paying service tax. Responses clarified that no such circular exists, and the service receiver must pay service tax under the reverse charge mechanism as per Section 68(2) and Rule 2(i)(d)(v). Notification No. 30/2012-ST specifies the division of service tax payment between the service receiver and provider for certain services, including GTA, with the liability primarily on the receiver.