Gta service by a company to individual

Whoevar pays freight have to pay Service Tax

The liability to pay Service Tax in case of GTA services has been casted upon the SERVICE RECEIVER (SR)-100% under Reverse Charge Mechanism but if SR is an Individual or HUF  i.e. other than as prescribed under the provisions i.e. where the consignor or the consignee  is,—
(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c)  any co-operative society established by or under any law;
(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e)  any body corporate established, by or under any law; or
(f)  any partnership firm whether registered or not under any law including association of persons;

...in my opinion, in consonance with the quriest, service tax liability can not be discharged by an Individual or HUF who is other than the consignee so prescribed  hence SP should be made liable to pay Service Tax if he charges so in the invoice raised and reverse charge mechanism should stand modified to that extent.

As per reverse charge mechanism, the one paying freight shall be liable to service tax.

If the company is registered under GTA service, he can also dischrge the service tax liability after availing the75% abatement. Then there is no liability for the service receiver/consignee/consignor as the case may be.

On the other hand if the Invoice/Lorry way bill indicates, "Service tax will be paid by the consignee" then the person paying the freight amount is liable to pay.  This is the understanding.

The payer of the freight would be liable to pay Service Tax..............