https://www.taxtmi.com/article/detailed?id=6211 Liability for service tax on road goods transport depends on who is treated as the service recipient and who pays freight: the person who pays or is liable to pay freight in the taxable territory is deemed the recipient, but specified classes (factories, registered societies, cooperative societies, registered excise dealers, bodies corporate, partnership firms) are excluded from reverse charge. A goods transport agency is any person issuing a consignment note for transport by road; if freight is paid to someone other than a GTA the notification does not apply. Documentary connectivity and consignment-note issuance determine whether the transporter or another party must discharge service tax. en-us Sat, 11 Apr 2015 01:12:35 +0530 Sat, 11 Apr 2015 01:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6211 Liability for service tax on road goods transport depends on who is treated as the service recipient and who pays freight: the person who pays or is liable to pay freight in the taxable territory is deemed the recipient, but specified classes (factories, registered societies, cooperative societies, registered excise dealers, bodies corporate, partnership firms) are excluded from reverse charge. A goods transport agency is any person issuing a consignment note for transport by road; if freight is paid to someone other than a GTA the notification does not apply. Documentary connectivity and consignment-note issuance determine whether the transporter or another party must discharge service tax. Articles Service Tax Sat, 11 Apr 2015 01:12:35 +0530 https://www.taxtmi.com/article/detailed?id=6211