25 April 2012
. In case of GTA Service receiver who pay freight is liable to pay Service Tax but if from Party charge Service Tax in G.R whether it will sufficient for the service receiver.
26 April 2012
The reverse charge mechanism is compulsory and where this mechanism is applicable GTA cannot charge Service tax in his invoice, servic tax has to be deposited directly by Service receibver to the Government.
CAclubindia
