https://www.taxtmi.com/forum/issue?id=107049 The core operative point is that service tax is liable on the person who actually pays freight to the GTA-the shipper who paid the GTA-so the GTA need not pay service tax on amounts it paid to other transporters, while the reverse charge exposure claimed by auditors is addressed by an exemption (point 22(b) of Notification 25/2012 ST) for services of giving on hire to a goods transport agency of means of transportation of goods. en-us Fri, 18 Jul 2014 14:18:03 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107049 The core operative point is that service tax is liable on the person who actually pays freight to the GTA-the shipper who paid the GTA-so the GTA need not pay service tax on amounts it paid to other transporters, while the reverse charge exposure claimed by auditors is addressed by an exemption (point 22(b) of Notification 25/2012 ST) for services of giving on hire to a goods transport agency of means of transportation of goods. Discussion-Forum Service Tax Fri, 18 Jul 2014 14:18:03 +0530 https://www.taxtmi.com/forum/issue?id=107049