Service tax- gta

yes u have to pay s.tax as per reverse charge mechanism. if u r a company. kindly refer notification no. 30/2012 dated 20/6/2012 of s. tax..

If the freight paid is less than Rs. 1500 per truck/vehicle, then no tax is payable. 

Otherwise, if you are a firm, company, society, factory, registered dealer under central excise, and you are liable to pay freight, then you must pay ST on 100% value of taxable service vide not. no. 30/2012. The benefit of abatement of 75% under noti. no .26/2012 is not available to you as service recipient.

Regards,

tax2001-it @ yahoo.com