01 December 2015
Company A is selling the goods to company B. The freight is paid by A and it is charged by A in its invoiced raised on B and it shown separately in the invoice. Will A be liable to service tax under reverse charge mechanism on the freight or will it be the liability?
02 December 2015
A must be paying service tax under RCM on invoice received from GTA. When transportation charges are recovered by A from B, it cannot be said to be services provided by GTA as A is not GTA. May claim exclusion from service tax under Negative list entry.
03 December 2015
Sir, so it means that the person who makes the payment to GTA is liable to pay the tax even if the invoice is not in the name of the person making the payment?
03 December 2015
Sir, so it means that the person who makes the payment to GTA is liable to pay the tax even if the invoice is not in the name of the person making the payment?
CAclubindia
