Goods transport agency

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 August 2014 Is the consignee( being the person liable to pay freight) required to deposit service tax @ 25% of the transportation services received, if service tax is not charged in the invoice?

Thanks in advance

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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30 August 2014 Reverse charge is applicable in case of services provided by GTA.
If the person responsible for payment of freight is a specified person then he has to pay service tax under reverse charge.
Abatement of 75% is available in case of GTA and can be availed

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