servicetax gta

the liability of collecting service tax is on client who pay or is liable to pay the freight directly or through his agent. in case of custom house agent as agents they are not liable to pay service tax on transportation undertaken on behalf of the customer.as cha only arranges the service of goods transport agency on behalf of their clients and they are reimbursed of the freight charges paid on behalf of the clients
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If CHA is not liable on the ground of acting on behalf of client, then CHA should either deposit ST or take LR on the name of client and forward the relevant original copy of LR to cleint and the client should deposit ST. In either case, liability of geting all required declaration from the GTA is of Cha. i.e. declaration regarding not taking CENVAT credit by GTA etc.

Regards.

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