https://www.taxtmi.com/article/detailed?id=5770 The note explains that under the Reverse Charge Mechanism the recipient who pays freight (including specified classes such as factories, societies, cooperative societies, registered dealers, bodies corporate, and partnership firms) bears the service tax liability under Notification No. 35/2004. It reviews the Coromandel CESTAT decision that absence of a consignment note does not relieve the recipient of RCM liability, but observes that creation of a separate exempt category for transport of goods by road except GTA after 30 June 2012 may place non-consignment-note transporters within an exempt class, creating post-2012 divergence from Coromandel. en-us Wed, 06 Aug 2014 09:26:53 +0530 Wed, 06 Aug 2014 09:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5770 The note explains that under the Reverse Charge Mechanism the recipient who pays freight (including specified classes such as factories, societies, cooperative societies, registered dealers, bodies corporate, and partnership firms) bears the service tax liability under Notification No. 35/2004. It reviews the Coromandel CESTAT decision that absence of a consignment note does not relieve the recipient of RCM liability, but observes that creation of a separate exempt category for transport of goods by road except GTA after 30 June 2012 may place non-consignment-note transporters within an exempt class, creating post-2012 divergence from Coromandel. Articles Service Tax Wed, 06 Aug 2014 09:26:53 +0530 https://www.taxtmi.com/article/detailed?id=5770