https://www.taxtmi.com/forum/issue?id=117562 The arranging seller who pays and recovers road freight is not a pure agent; the person who bears the freight is liable under the Reverse Charge Mechanism. Priority for service tax on transport is consignor, consignee, then the Goods Transport Agency. Where the consignor pays on behalf of the buyer and recovers the amount, the consignee is treated as bearing the freight and must account for service tax under RCM; the seller may raise a separate freight bill for this purpose. en-us Mon, 11 Oct 2021 16:34:51 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117562 The arranging seller who pays and recovers road freight is not a pure agent; the person who bears the freight is liable under the Reverse Charge Mechanism. Priority for service tax on transport is consignor, consignee, then the Goods Transport Agency. Where the consignor pays on behalf of the buyer and recovers the amount, the consignee is treated as bearing the freight and must account for service tax under RCM; the seller may raise a separate freight bill for this purpose. Discussion-Forum Service Tax Mon, 11 Oct 2021 16:34:51 +0530 https://www.taxtmi.com/forum/issue?id=117562