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    <title>Service Tax on GTA on RCM</title>
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    <description>Whether payment and reimbursement of transport charges by an intermediary triggers separate service tax liability under the reverse charge mechanism is raised where the ultimate customer pays tax on the total amount. The issue focuses on whether the intermediary&#039;s booking and recovery of transport costs makes it the service recipient liable under RCM, risking overlapping tax, and notes commentators&#039; advice to apply the notified abatement for transport services and to differentiate reimbursements from taxable services.</description>
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      <description>Whether payment and reimbursement of transport charges by an intermediary triggers separate service tax liability under the reverse charge mechanism is raised where the ultimate customer pays tax on the total amount. The issue focuses on whether the intermediary&#039;s booking and recovery of transport costs makes it the service recipient liable under RCM, risking overlapping tax, and notes commentators&#039; advice to apply the notified abatement for transport services and to differentiate reimbursements from taxable services.</description>
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