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    <title>Service Tax on GTA on RCM</title>
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    <description>The advisory concludes that the GTA is not liable under service tax; under the reverse charge mechanism liability for GTA services rests on the person who actually pays the freight to the GTA, so recording and recovering transport costs does not by itself shift RCM liability away from the freight payer.</description>
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      <description>The advisory concludes that the GTA is not liable under service tax; under the reverse charge mechanism liability for GTA services rests on the person who actually pays the freight to the GTA, so recording and recovering transport costs does not by itself shift RCM liability away from the freight payer.</description>
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