Service tax if consignor and consignee are same

CA Shivani Bhardwaj (Chartered Accountant) (158 Points)

04 September 2013  

My query is if Consignor and consignee are same then payment made to GTA (GTA is not reg. under servce tax ) for stock transfer is liable for charging Service Tax under Reverse Charge or there will not be any liablity of charging service tax?