https://www.taxtmi.com/forum/issue?id=2374 Service tax on road carriage of goods is payable and deposited based on the rule-prescribed test result. A Goods Transport Agency is ordinarily the taxable person unless consignor or consignee fall within the specified seven categories, which displace the GTA; otherwise the GTA remains liable. Between consignor and consignee, the person who pays the freight is treated as the liable person under the statutory scheme, and compliance follows the applicable notification and rules. en-us Sat, 20 Nov 2010 14:16:54 +0530 Thu, 23 Jan 2025 15:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2374 Service tax on road carriage of goods is payable and deposited based on the rule-prescribed test result. A Goods Transport Agency is ordinarily the taxable person unless consignor or consignee fall within the specified seven categories, which displace the GTA; otherwise the GTA remains liable. Between consignor and consignee, the person who pays the freight is treated as the liable person under the statutory scheme, and compliance follows the applicable notification and rules. Discussion-Forum Service Tax Sat, 20 Nov 2010 14:16:54 +0530 https://www.taxtmi.com/forum/issue?id=2374