https://www.taxtmi.com/forum/issue?id=109410 Liability for service tax on freight arranged by a logistics company depends on who is 'paying or liable to pay freight' and on whether the company acts as principal or agent. If consignment notes are in the logistics company's name or it pays freight as principal and bills customers (including a margin), tax may be payable under reverse charge or as part of a bundled taxable service. Absence or change of nomenclature of a consignment note does not automatically negate GTA taxability. Cenvat credit is available only where a nexus between the GTA input and taxable outputs is established. en-us Mon, 16 Nov 2015 19:56:17 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109410 Liability for service tax on freight arranged by a logistics company depends on who is 'paying or liable to pay freight' and on whether the company acts as principal or agent. If consignment notes are in the logistics company's name or it pays freight as principal and bills customers (including a margin), tax may be payable under reverse charge or as part of a bundled taxable service. Absence or change of nomenclature of a consignment note does not automatically negate GTA taxability. Cenvat credit is available only where a nexus between the GTA input and taxable outputs is established. Discussion-Forum Service Tax Mon, 16 Nov 2015 19:56:17 +0530 https://www.taxtmi.com/forum/issue?id=109410