05 January 2015
1) If ABC Ltd receives GTA services from dhl (company) who I liable to pay service tax.
2) Dhl is also charging service tax in their invoice, is it correct
Please see the sec-68(2) of service tax which is about service tax liability on reverse charge basis.
In the case of GTA, you should check , Is ABC Ltd is paying the builty. If yes, and as you are specified person, it is your liability to pay service tax.
If above fact affirmative then advise GTA not to charge service tax.
CAclubindia
