https://www.taxtmi.com/forum/issue?id=111839 The margin earned by an arranger who issues consignment notes and collects freight on its own account is characterised as business profit (not commission) and the arranger is excluded from the intermediary definition; where the activity is a Goods Transport Agency service, service tax liability attaches to the person who pays freight (the consignee) under the reverse charge mechanism. en-us Wed, 26 Apr 2017 20:59:27 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111839 The margin earned by an arranger who issues consignment notes and collects freight on its own account is characterised as business profit (not commission) and the arranger is excluded from the intermediary definition; where the activity is a Goods Transport Agency service, service tax liability attaches to the person who pays freight (the consignee) under the reverse charge mechanism. Discussion-Forum Service Tax Wed, 26 Apr 2017 20:59:27 +0530 https://www.taxtmi.com/forum/issue?id=111839