https://www.taxtmi.com/forum/issue?id=918 Where a freight forwarder invoices GTA services to an importer, the importer is liable for service tax only if the forwarder paid the GTA on the importer's behalf as a pure agent; where the forwarder supplies or bills GTA services in its capacity as service provider, the forwarder is liable for service tax. Invoice wording alone does not determine liability; the key is whether the forwarder acted as a pure agent and made payment to the GTA on the importer's behalf. en-us Tue, 30 Sep 2008 23:58:44 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=918 Where a freight forwarder invoices GTA services to an importer, the importer is liable for service tax only if the forwarder paid the GTA on the importer's behalf as a pure agent; where the forwarder supplies or bills GTA services in its capacity as service provider, the forwarder is liable for service tax. Invoice wording alone does not determine liability; the key is whether the forwarder acted as a pure agent and made payment to the GTA on the importer's behalf. Discussion-Forum Service Tax Tue, 30 Sep 2008 23:58:44 +0530 https://www.taxtmi.com/forum/issue?id=918