https://www.taxtmi.com/forum/issue?id=117930 Under Notification No.30/2012 the person who pays or is liable to pay freight for road transportation is treated as the service recipient and must pay service tax under reverse charge; where a body corporate pays freight it is liable. Priority for liability applied as consignor, then consignee, then GTA. Where a second GTA acts as intermediary, the ultimate payer (consignee/body corporate) remains the de facto service recipient liable under RCM, while the intermediary is taxable on its commission or profit element. en-us Sat, 23 Apr 2022 12:17:43 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117930 Under Notification No.30/2012 the person who pays or is liable to pay freight for road transportation is treated as the service recipient and must pay service tax under reverse charge; where a body corporate pays freight it is liable. Priority for liability applied as consignor, then consignee, then GTA. Where a second GTA acts as intermediary, the ultimate payer (consignee/body corporate) remains the de facto service recipient liable under RCM, while the intermediary is taxable on its commission or profit element. Discussion-Forum Service Tax Sat, 23 Apr 2022 12:17:43 +0530 https://www.taxtmi.com/forum/issue?id=117930