if freight is not paid by us but transportation and other services is beard by us and ( transportation service we directly receiving from GTA) so now here service tax on transportation is need to pay after taking abatment ?
because as per my knowledge Service Receivers ’ are liable to pay service tax if
Consignor/ consignee paying freight, in case of GTA services – In case of services of Goods Transport Agency (GTA), the service tax is paid by the consignor/ consignee (service receivers) who is paying freight (however, the consignor/ consignee is not entitled to avail exemption available to a small service provider).
we are agent so in this case we need to pay service tax or not