One Proprietory firm having central excise registration , they are started providing GTA services , they are providing services to those customers who have no Service tax registration ( like Traders etc.) . The firm is issuing frieght invoices to its customers , Now the service income exceeding the thres hold limit of 10 lakhs. In the frieght invoice they are mentioned that " service tax should be born either by consigner or consignee". My doubt is whether the GTA has to pay service tax for those clients who are not paid service tax (like those who are with the thres hold limit and those have no service tax liability)
Please clarify
CAclubindia
