https://www.taxtmi.com/forum/issue?id=4403 Under Notification No.30/2012, where freight is borne by the service receiver and the receiver falls within the specified categories, the receiver who bears the freight is liable to pay service tax; such receiver may claim input tax credit if the transport is an input for a taxable output or manufacture of dutiable goods. If the receiver does not fall within those categories, the GTA (service provider) must pay service tax, subject to the optional small-provider exemption in Notification No.33/2012. en-us Sat, 21 Jul 2012 15:05:16 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4403 Under Notification No.30/2012, where freight is borne by the service receiver and the receiver falls within the specified categories, the receiver who bears the freight is liable to pay service tax; such receiver may claim input tax credit if the transport is an input for a taxable output or manufacture of dutiable goods. If the receiver does not fall within those categories, the GTA (service provider) must pay service tax, subject to the optional small-provider exemption in Notification No.33/2012. Discussion-Forum Service Tax Sat, 21 Jul 2012 15:05:16 +0530 https://www.taxtmi.com/forum/issue?id=4403