https://www.taxtmi.com/forum/issue?id=110218 Reverse charge for Goods Transport Agency services applies when the recipient is a body corporate, factory, registered dealer under central excise, society, cooperative society, or partnership firm (registered or not); proprietorship manufacturers registered under central excise are likewise captured. Recipients liable under reverse charge must obtain service tax registration, file ST-3 returns for prior periods, and pay the tax with applicable interest and penalties, including separate penalties for non-registration and late filing; the basic exemption for service providers does not apply to recipients. en-us Thu, 21 Apr 2016 12:17:12 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110218 Reverse charge for Goods Transport Agency services applies when the recipient is a body corporate, factory, registered dealer under central excise, society, cooperative society, or partnership firm (registered or not); proprietorship manufacturers registered under central excise are likewise captured. Recipients liable under reverse charge must obtain service tax registration, file ST-3 returns for prior periods, and pay the tax with applicable interest and penalties, including separate penalties for non-registration and late filing; the basic exemption for service providers does not apply to recipients. Discussion-Forum Service Tax Thu, 21 Apr 2016 12:17:12 +0530 https://www.taxtmi.com/forum/issue?id=110218