TaxTMI 
TaxTMI 
Dear Sir, I Am a Director of pvt ltd company and as per my balance sheet freight paid approx 2 LAKH but the bilty is allready paid by sender co. but freight charge to me in billing approx 10000 rs by company per bill what are the position in R C M in service tax to me
RCM TO PAY SERVICE TAX
30 Mar 2019 
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Reverse charge on freight: payer bears service tax; franchisees using another's brand cannot claim small-provider exemption.
Reverse charge liability for service tax on freight rests with the person who bears the freight (consignor, then consignee, then GTA), and recipient liability applies to services provided by a director to his company under notification; a company director is therefore not personally liable where the company bears freight. The small-provider threshold exemption is inapplicable to persons using another's brand, so a franchisee operating under a principal's brand cannot claim the exemption. (AI Summary)
Reverse charge liability for service tax on freight rests with the person who bears the freight (consignor, then consignee, then GTA), and recipient liability applies to services provided by a director to his company under notification; a company director is therefore not personally liable where the company bears freight. The small-provider threshold exemption is inapplicable to persons using another's brand, so a franchisee operating under a principal's brand cannot claim the exemption. (AI Summary)