Point of taxation in gta service

POT rules dont apply to reverse charge mechanism ....it falls in one of the exceptions......so service tax is to be paid when gta  payment is made........so no worry

For taxes payable under reverse taxing, date of payment is the point of taxation.

In respect of service tax payable by recipient of service notified u/s. 68(2) of Finance Act, 1994

In case of the services specified in Rule 2(1)(d)(4) of the Service Tax Rules, like GTA, insurance, import of services; etc., Point of Taxation shall be the date on which payment is made to service provider.

However, if such payment is not made within the period of six months of the date of invoice, the Point of Taxation shall be determined as if this rule does not exist and the general rule will apply.