https://www.taxtmi.com/forum/issue?id=105603 The reverse charge places service tax liability on the consignor or consignee who pays freight rather than on the transporter, subject to verification of whether the transporter is registered as a Goods Transport Agency. Persons liable when they pay freight include factories, registered societies, cooperative societies, registered dealers of excisable goods, bodies corporate, and partnership firms (including associations of persons); applicability follows the notification governing reverse charge. en-us Fri, 26 Apr 2013 10:35:17 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105603 The reverse charge places service tax liability on the consignor or consignee who pays freight rather than on the transporter, subject to verification of whether the transporter is registered as a Goods Transport Agency. Persons liable when they pay freight include factories, registered societies, cooperative societies, registered dealers of excisable goods, bodies corporate, and partnership firms (including associations of persons); applicability follows the notification governing reverse charge. Discussion-Forum Service Tax Fri, 26 Apr 2013 10:35:17 +0530 https://www.taxtmi.com/forum/issue?id=105603