Service tax on gta to be paid to govt

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 September 2012 What about the service tax charged in invoice by goods transport agency whereby transport expenses have been paid by supplier company and the same have been recovered from the customer company.

Who is liable to pay service tax to the government either the supplier company or the customer who actually bears the transport expense under reverse charge mechanism?

U S Sharma

U S Sharma (Expert)
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25 September 2012 when service tax is charged by Goods Transport agency, then they will pay to govt. and neither consignee nor consignor has to worry about it.

only where ST is not charged by transporter, is liable to be paid by the service receipent.