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Service tax on gta

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(Querist)
16 July 2014 Hi all
Suppose the consignee is paying transportation charges and then it is reimburse by the consignor the who is liable to pay GTA consignor or the consignee???
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Ganeshbabu K

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Ganeshbabu K (Expert)
16 July 2014 In consigement note who is mentioned under

TO PAY
.
.
Personal responsible to pay frieght is responsible to discharge service tax liability under RCM Mechanism

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