Reverse Charge was introduced under service tax w.e.f. 1/7/2012.
i have a client who is in trading of marbles business.
he receives goods via gta .
he pays the transporters bill as received.
i just want to know that even in gta , reverse charge will be applicable from 1/7/12, i.e, my client will be liable to deposit the service tax portion since 1/7/12
Since 1.7.2012 in case of GTA the person required to pay freight is liable to pay Service Tax.So, your client will be liable to pay since i.7.2012 being recipient of service.
Eshwar & Co Chartered Accountants - Nungambakkam
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