08 July 2014
Hello! In case of RCM of Goods Transport Agency Services service tax liability is on service receiver.But it is necessary that the person providing services (GTA) has to mention in the invoice that "Liability to pay service tax is on service receiver". If the above statement is not mentioned liability of service receiver does not arises. Please resolve my Query as soon as possible and also provide reference of Sections/Rules wherever it is necessary. Thank u in advance
CAclubindia
