https://www.taxtmi.com/forum/issue?id=106715 Point of taxation for GTA services is the earliest of invoicing, provision of service, or receipt of payment, which determines when service tax is payable. In practice, liability is often borne by the service recipient where the point of taxation coincides with the date of payment to the transporter. en-us Wed, 16 Apr 2014 09:15:13 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106715 Point of taxation for GTA services is the earliest of invoicing, provision of service, or receipt of payment, which determines when service tax is payable. In practice, liability is often borne by the service recipient where the point of taxation coincides with the date of payment to the transporter. Discussion-Forum Service Tax Wed, 16 Apr 2014 09:15:13 +0530 https://www.taxtmi.com/forum/issue?id=106715