https://www.taxtmi.com/forum/issue?id=114728 Liability under the reverse charge for road goods transport falls on the person who pays the freight, with preference to consignor then consignee; if neither pays, the GTA must deposit service tax. Exemptions for defence or listed items remove the recipient's reverse charge obligation; absent exemption the recipient body corporate is liable or, failing that, the GTA must pay. en-us Wed, 06 Mar 2019 17:41:41 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114728 Liability under the reverse charge for road goods transport falls on the person who pays the freight, with preference to consignor then consignee; if neither pays, the GTA must deposit service tax. Exemptions for defence or listed items remove the recipient's reverse charge obligation; absent exemption the recipient body corporate is liable or, failing that, the GTA must pay. Discussion-Forum Service Tax Wed, 06 Mar 2019 17:41:41 +0530 https://www.taxtmi.com/forum/issue?id=114728