https://www.taxtmi.com/forum/issue?id=108304 Service tax arises where one GTA engages another to perform carriage and then bills the consignee for the performing GTA's freight plus its own charges; the key issue is whether liability rests on the intermediary GTA that aggregates and invoices charges or on the consignee, a determination dependent on the characterization of the supplies, contractual and invoicing relationships, and whether the intermediary acts as agent or principal. en-us Wed, 25 Mar 2015 16:08:37 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108304 Service tax arises where one GTA engages another to perform carriage and then bills the consignee for the performing GTA's freight plus its own charges; the key issue is whether liability rests on the intermediary GTA that aggregates and invoices charges or on the consignee, a determination dependent on the characterization of the supplies, contractual and invoicing relationships, and whether the intermediary acts as agent or principal. Discussion-Forum Service Tax Wed, 25 Mar 2015 16:08:37 +0530 https://www.taxtmi.com/forum/issue?id=108304