https://www.taxtmi.com/forum/issue?id=4446 Liability for service tax on freight is governed by who pays or is contractually liable to pay freight, including when payment is made through an agent. The Goods Transport Agency consignment note and purchase order terms identifying the person liable (consignor, consignee or GTA) determine which party bears service tax; if the consignee is designated or freight is paid by the consignee as principal, the consignee becomes liable and the supplier can escape liability. en-us Sun, 29 Jul 2012 18:49:33 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4446 Liability for service tax on freight is governed by who pays or is contractually liable to pay freight, including when payment is made through an agent. The Goods Transport Agency consignment note and purchase order terms identifying the person liable (consignor, consignee or GTA) determine which party bears service tax; if the consignee is designated or freight is paid by the consignee as principal, the consignee becomes liable and the supplier can escape liability. Discussion-Forum Service Tax Sun, 29 Jul 2012 18:49:33 +0530 https://www.taxtmi.com/forum/issue?id=4446