https://www.taxtmi.com/forum/issue?id=114813 Reverse charge liability for service tax on freight rests with the person who bears the freight (consignor, then consignee, then GTA), and recipient liability applies to services provided by a director to his company under notification; a company director is therefore not personally liable where the company bears freight. The small-provider threshold exemption is inapplicable to persons using another's brand, so a franchisee operating under a principal's brand cannot claim the exemption. en-us Sat, 30 Mar 2019 13:54:42 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114813 Reverse charge liability for service tax on freight rests with the person who bears the freight (consignor, then consignee, then GTA), and recipient liability applies to services provided by a director to his company under notification; a company director is therefore not personally liable where the company bears freight. The small-provider threshold exemption is inapplicable to persons using another's brand, so a franchisee operating under a principal's brand cannot claim the exemption. Discussion-Forum Service Tax Sat, 30 Mar 2019 13:54:42 +0530 https://www.taxtmi.com/forum/issue?id=114813