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    <title>Appellant Exempt from Service Tax for GTA Services; Client Pays Freight Charges Directly to Transporters, No Reverse Charge Liability.</title>
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    <description>GTA service - reverse charge mechanism - It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it to the transporters from whom they engaged the vehicles - the appellant has no liability to pay the service tax - AT</description>
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      <description>GTA service - reverse charge mechanism - It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it to the transporters from whom they engaged the vehicles - the appellant has no liability to pay the service tax - AT</description>
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