https://www.taxtmi.com/forum/issue?id=109462 Liability for service tax on GTA services in ex-works shipments depends on who pays freight: buyer-transported pickups attract no tax; where freight is payable by the buyer on delivery, the buyer is ordinarily liable to discharge service tax (with input credit if available); if neither consignor nor consignee is statutorily liable, the GTA remains the residual taxpayer, though GTAs frequently do not pay and disputes arise. en-us Fri, 27 Nov 2015 16:02:54 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109462 Liability for service tax on GTA services in ex-works shipments depends on who pays freight: buyer-transported pickups attract no tax; where freight is payable by the buyer on delivery, the buyer is ordinarily liable to discharge service tax (with input credit if available); if neither consignor nor consignee is statutorily liable, the GTA remains the residual taxpayer, though GTAs frequently do not pay and disputes arise. Discussion-Forum Service Tax Fri, 27 Nov 2015 16:02:54 +0530 https://www.taxtmi.com/forum/issue?id=109462