09 October 2012
As we know that the transport of goods by road service is coming under the per view of reverse charge mechanism.Please tell me as to whether the definition of "service receiver" has remained the same in this regard?
10 October 2012
Yes it has remained the same. However under the Not 25/12 transportation of goods other than GTA / courier are exempt. Therefore a GTO [ operator/ owner] would not be liable
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