https://www.taxtmi.com/forum/issue?id=109203 Reverse charge responsibility for goods transport services falls on either the consignor or the consignee who pays freight; if the GTA does not discharge service tax, the person paying freight is liable and no small scale exemption applies. Abatement is applied to the freight value for computing the taxable amount. A consignor who pays cannot claim input credit, while a consignee who pays may claim input tax credit when transport is an input for manufacturing, and must register for service tax even if not providing output services. en-us Thu, 24 Sep 2015 07:37:55 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109203 Reverse charge responsibility for goods transport services falls on either the consignor or the consignee who pays freight; if the GTA does not discharge service tax, the person paying freight is liable and no small scale exemption applies. Abatement is applied to the freight value for computing the taxable amount. A consignor who pays cannot claim input credit, while a consignee who pays may claim input tax credit when transport is an input for manufacturing, and must register for service tax even if not providing output services. Discussion-Forum Service Tax Thu, 24 Sep 2015 07:37:55 +0530 https://www.taxtmi.com/forum/issue?id=109203