https://www.taxtmi.com/forum/issue?id=5002 Under GTA services the person who actually pays the freight is liable to discharge service tax under the reverse charge. If the manufacturer pays freight (even if reimbursed by the brand owner) the manufacturer is liable; if the brand owner pays the transporter directly the brand owner is liable despite the goods receipt naming the manufacturer. Both parties should retain copies of challans evidencing payment for audit purposes. en-us Mon, 03 Dec 2012 13:53:10 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5002 Under GTA services the person who actually pays the freight is liable to discharge service tax under the reverse charge. If the manufacturer pays freight (even if reimbursed by the brand owner) the manufacturer is liable; if the brand owner pays the transporter directly the brand owner is liable despite the goods receipt naming the manufacturer. Both parties should retain copies of challans evidencing payment for audit purposes. Discussion-Forum Service Tax Mon, 03 Dec 2012 13:53:10 +0530 https://www.taxtmi.com/forum/issue?id=5002