https://www.taxtmi.com/forum/issue?id=3349 Under the Reverse Charge Mechanism for Goods Transport Agency services, the recipient is liable to pay service tax on the taxable portion of carriage charges after applying the prescribed abatement; the statutory rate applies to that reduced taxable value. Registration as a service provider is required when the recipient pays the tax, and statutory returns must be filed on a half yearly basis, with online filing contingent on the quantum of liability. en-us Thu, 01 Sep 2011 13:42:08 +0530 Thu, 23 Jan 2025 15:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3349 Under the Reverse Charge Mechanism for Goods Transport Agency services, the recipient is liable to pay service tax on the taxable portion of carriage charges after applying the prescribed abatement; the statutory rate applies to that reduced taxable value. Registration as a service provider is required when the recipient pays the tax, and statutory returns must be filed on a half yearly basis, with online filing contingent on the quantum of liability. Discussion-Forum Service Tax Thu, 01 Sep 2011 13:42:08 +0530 https://www.taxtmi.com/forum/issue?id=3349