10 July 2012
If transporter issues consignment note without providing for service tax in his bill ,whether it will make any differance on consigor or consignee's liabity towards service tax for GTA service?
10 July 2012
The onus of discharging the service tax liability is shifted to service receiver on account of GTA service under reverse charge mechanism. Therefore it makes no difference when the GTA's consignment note does not indicate tax.
CAclubindia
