Rcm on gta

This query is : Resolved 

13 January 2014 When a person providing transportation service & that Service provider not registered under GTA then in that case what will be the Liability of Service reciever under RCM. The service is of purely of Consignment nature. please give ur appropriate answer with proper reason & notification.

13 January 2014 Condition is That they should issue consignment note. no where in the act mentioned that GTA should be registered with service tax authority.

we have to pay service tax under RCM.



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