Liability of paymnet of service tax on gta service receipt

Tushar (Service) (159 Points)

07 January 2013  

We are a proprietory concern registered as dealer. Hence, Liability to pay service tax on service provided by Goods Transportation Agency falls on us as per new service tax rules.

Now, I am wondering whether liability to pay service tax ariases on the date when we receipt service and bill for the service or when we make the payment to the transporter?

Seeking clarification. If possible, please notification number also.

Thanks,

Tushar Parmar.