https://www.taxtmi.com/forum/issue?id=117553 Liability for service tax on GTA services turns on whether the recipient is within the notification's specified categories; specified recipients must pay under the reverse charge mechanism, while proprietary firms not listed are not liable. If GTA is unregistered due to small scale exemption, consignor then consignee are liable in priority; if neither are specified recipients the GTA pays under the forward charge. Registered recipients must register and discharge tax under reverse charge where applicable, and parties should verify and document consignor/consignee status. en-us Tue, 05 Oct 2021 17:52:05 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117553 Liability for service tax on GTA services turns on whether the recipient is within the notification's specified categories; specified recipients must pay under the reverse charge mechanism, while proprietary firms not listed are not liable. If GTA is unregistered due to small scale exemption, consignor then consignee are liable in priority; if neither are specified recipients the GTA pays under the forward charge. Registered recipients must register and discharge tax under reverse charge where applicable, and parties should verify and document consignor/consignee status. Discussion-Forum Service Tax Tue, 05 Oct 2021 17:52:05 +0530 https://www.taxtmi.com/forum/issue?id=117553