https://www.taxtmi.com/article/detailed?id=5630 Reverse and joint charge contain exclusions and drafting options that can lawfully avoid recipient liability: use the GTO road-transport exclusion and separate freight accounts; allocate freight liability by contract (customer liable outward, supplier liable inward) so payments by third parties are on behalf of the liable party; procure from corporate or domestic providers to keep provider liability; and recharacterise suppliers or services with contractual performance, measurement records and penalty clauses to demonstrate provider responsibility and preserve input credit for recipients. en-us Sun, 25 May 2014 08:37:42 +0530 Sun, 25 May 2014 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5630 Reverse and joint charge contain exclusions and drafting options that can lawfully avoid recipient liability: use the GTO road-transport exclusion and separate freight accounts; allocate freight liability by contract (customer liable outward, supplier liable inward) so payments by third parties are on behalf of the liable party; procure from corporate or domestic providers to keep provider liability; and recharacterise suppliers or services with contractual performance, measurement records and penalty clauses to demonstrate provider responsibility and preserve input credit for recipients. Articles Service Tax Sun, 25 May 2014 08:37:42 +0530 https://www.taxtmi.com/article/detailed?id=5630