08 February 2011
If a construction company uses a service of a transporter to transport goods from one of its construction site to another within the same city limits, is the service receiver liable to pay service tax as per reverse charge machenism under Goods transport Agency (GTA). Is there any circular for such service?
08 February 2011
Yes. The service receiver appears to be a company, covered under Notification 36/2004-ST and hence liable to pay ST under reverse charge method.
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