Service tax on bhutan consignments

Dear Manish G,

under GTA Service, we have to see that to whom we are providing GTA service. For eg. let's say. Consignor is in INDIA and consignee is in Bhutan.

Now if freight is to be paid by the consignor, even if good are to be delivered in bhutan GTA need to charge service tax. On the other hand, if freight is to be paid by the Consignee then GTA need not to charge any service tax.

For Service receiving from Bhutan it would be a import of service and service receiver is liable to pay service tax