Please explain status of service tax implication in case of transport service provided by one gta to another gta. In this case four party is involved 1) GTA1 2) GTA2 3) Consignee 4) Consigner.
GTA2 (proprietory concern) arranged vehicle from GTA 1(partnership firm) and send material from consigner to consignee. The GTA2 raised bill on consignee for GTA1 freight and charges + GTA 2 charges. In this case who is liable to pay service tax whether GTA2 or consignee.