https://www.taxtmi.com/forum/issue?id=111578 GTA liability for service tax is borne by the person who pays the freight-typically consignor or consignee-according to their agreement; specified classes of persons (factories, societies, co operatives, dealers of excisable goods, bodies corporate, partnerships) are expressly covered. If the freight payer is located in a non taxable territory, the service provider must pay service tax, and if neither consignor nor consignee is liable, the transporter is liable as the default payer. en-us Sat, 04 Mar 2017 15:15:46 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111578 GTA liability for service tax is borne by the person who pays the freight-typically consignor or consignee-according to their agreement; specified classes of persons (factories, societies, co operatives, dealers of excisable goods, bodies corporate, partnerships) are expressly covered. If the freight payer is located in a non taxable territory, the service provider must pay service tax, and if neither consignor nor consignee is liable, the transporter is liable as the default payer. Discussion-Forum Service Tax Sat, 04 Mar 2017 15:15:46 +0530 https://www.taxtmi.com/forum/issue?id=111578