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    <description>Where freight is payable by a person not falling within the specified payer categories under the amended service tax rules, the recipient bears no liability and the transporter is obliged to discharge service tax on the GTA service.</description>
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      <description>Where freight is payable by a person not falling within the specified payer categories under the amended service tax rules, the recipient bears no liability and the transporter is obliged to discharge service tax on the GTA service.</description>
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