Service tax on gta , consignor or consignee??

"service tax is payable by consignee" this is general statement written by almost all transpoters in their consignment note.

In case of GTA service receiver of the service is liable to pay service tax exept few exceptions; in your case it is supplier(receiver) who has taken the services of transporter to delievr the goods at your door step. technically it is the supplier who has to pay the service tax by creating reverse charge.

The fact that he is getting the transportation charges from you by way of reimbursement of expenses does not change the nature of transaction and its taxability; even in various judicial pronouncement it has held that reimbursement of expenses does not attract service tax liability.

Well explained by CA Pradeep. For more details on GTA, you may CLICK here.