Service tax on gta

This query is : Resolved 

16 July 2014 Hi all
Suppose the consignee is paying transportation charges and then it is reimburse by the consignor the who is liable to pay GTA consignor or the consignee???

16 July 2014 In consigement note who is mentioned under

TO PAY
.
.
Personal responsible to pay frieght is responsible to discharge service tax liability under RCM Mechanism


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