https://www.taxtmi.com/forum/issue?id=732 Liability for service tax on goods transport rests on the service recipient; a GTA's payment does not relieve that recipient of statutory liability and the revenue can still demand tax from the recipient. Recommended compliance: the recipient should pay and claim credit, or expressly authorise the GTA as its authorised agent with written authorisation and challan evidence and ensure the GTA records the payment in its returns; best practice is for the recipient to pay directly and pay the GTA only freight. en-us Mon, 07 Apr 2008 16:36:42 +0530 Thu, 23 Jan 2025 15:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=732 Liability for service tax on goods transport rests on the service recipient; a GTA's payment does not relieve that recipient of statutory liability and the revenue can still demand tax from the recipient. Recommended compliance: the recipient should pay and claim credit, or expressly authorise the GTA as its authorised agent with written authorisation and challan evidence and ensure the GTA records the payment in its returns; best practice is for the recipient to pay directly and pay the GTA only freight. Discussion-Forum Service Tax Mon, 07 Apr 2008 16:36:42 +0530 https://www.taxtmi.com/forum/issue?id=732