TaxTMI 
TaxTMI 
Dear Sir/s
Kindly suggest me is any changes made Service Tax Payment of GTA
Before Receiver is Liable to pay Service tax , But Now is it changed from the receiver to provider
Kindly Suggest me the Amendment notification
Transport of Goods by road
17 Dec 2012 
7 Replies 
1584 Views Asked by
Reverse charge on goods transport agency services shifts tax payment to the freight payer while abatement remains applicable.
The Reverse Charge Mechanism makes the person who pays freight-whether directly, through an agent, or via a supplier charging freight on the invoice-liable to pay the service tax on GTA services; payment liability rests with that freight payer, while the statutory abatement for GTA services continues to apply subject to conditions. A practical question remains as to which entity may claim CENVAT credit when the supplier collects freight (including service tax) from the customer. (AI Summary)
The Reverse Charge Mechanism makes the person who pays freight-whether directly, through an agent, or via a supplier charging freight on the invoice-liable to pay the service tax on GTA services; payment liability rests with that freight payer, while the statutory abatement for GTA services continues to apply subject to conditions. A practical question remains as to which entity may claim CENVAT credit when the supplier collects freight (including service tax) from the customer. (AI Summary)