TaxTMI 
TaxTMI 
GTA Liability for a Company Receiving Service of Transportation if Service Provider is a Private Limited Company.
GTA Liability
04 Mar 2017 
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GTA liability: the freight payer-consignor or consignee-bears service tax; transporter liable if neither pays.
GTA liability for service tax is borne by the person who pays the freight-typically consignor or consignee-according to their agreement; specified classes of persons (factories, societies, co operatives, dealers of excisable goods, bodies corporate, partnerships) are expressly covered. If the freight payer is located in a non taxable territory, the service provider must pay service tax, and if neither consignor nor consignee is liable, the transporter is liable as the default payer. (AI Summary)
GTA liability for service tax is borne by the person who pays the freight-typically consignor or consignee-according to their agreement; specified classes of persons (factories, societies, co operatives, dealers of excisable goods, bodies corporate, partnerships) are expressly covered. If the freight payer is located in a non taxable territory, the service provider must pay service tax, and if neither consignor nor consignee is liable, the transporter is liable as the default payer. (AI Summary)