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    <title>What agent means in liability to pay under GTA</title>
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    <description>Under GTA services the recipient who pays or is liable to pay freight for road transport of goods in a goods carriage is liable to pay service tax; if the recipient authorizes an agent to receive goods on his behalf, the recipient remains liable to pay the service tax on the freight.</description>
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      <description>Under GTA services the recipient who pays or is liable to pay freight for road transport of goods in a goods carriage is liable to pay service tax; if the recipient authorizes an agent to receive goods on his behalf, the recipient remains liable to pay the service tax on the freight.</description>
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