https://www.taxtmi.com/forum/issue?id=110722 Service tax liability for road transportation under GTA rules is allocated in priority: consignor, then consignee, and if neither pays, the GTA. When the person liable to pay freight falls in specified categories or is located outside the taxable territory, special liability rules apply, and voluntary payment by GTA may invite recovery though double payment is contestable. Distinct cargo handling activities (packing, loading, unloading, delivery) may attract service tax by the carrier as a cargo handling service, requiring factual scrutiny of invoices and agreements to determine the correct levy. en-us Mon, 01 Aug 2016 16:23:53 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110722 Service tax liability for road transportation under GTA rules is allocated in priority: consignor, then consignee, and if neither pays, the GTA. When the person liable to pay freight falls in specified categories or is located outside the taxable territory, special liability rules apply, and voluntary payment by GTA may invite recovery though double payment is contestable. Distinct cargo handling activities (packing, loading, unloading, delivery) may attract service tax by the carrier as a cargo handling service, requiring factual scrutiny of invoices and agreements to determine the correct levy. Discussion-Forum Service Tax Mon, 01 Aug 2016 16:23:53 +0530 https://www.taxtmi.com/forum/issue?id=110722