TaxTMI 
TaxTMI 
Hello,
Please help me understand the Provisions of GTA Services. How to decide the Person Liable to pay Services - Transporter, Consignee OR Consignor?
Thanks a lot .
Dipak
GTA Services - Who is liable to pay Tax
24 Dec 2011 
4 Replies 
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Liability for GTA service tax: notified recipients or the freight-payer must pay; transporter status alters credit rights.
Liability for service tax on GTA services depends on whether the service recipient is within notified classes; if so, the recipient is liable, otherwise the GTA issuing the consignment note is liable. Between consignor and consignee, the party who pays the freight is liable, and the transporter's registration status (GTA versus courier) affects who collects the tax and whether the payer can claim cenvat credit. (AI Summary)
Liability for service tax on GTA services depends on whether the service recipient is within notified classes; if so, the recipient is liable, otherwise the GTA issuing the consignment note is liable. Between consignor and consignee, the party who pays the freight is liable, and the transporter's registration status (GTA versus courier) affects who collects the tax and whether the payer can claim cenvat credit. (AI Summary)