Liability of gta

IF FREIGHT IS INCLUDED IN INVOICE VALUE ALONG WITH MATERIAL VALUE AND THE WHOLE AMOUNT PAYBLE TO VENDOR  THEN WHO IS LIABILE TO PAY “SERVICE TAX UNDER THE HEAD OF GTA” VENDOR OR PURCHASER.

 AS PER PURCHASE ORDER FREIGHT IS EXTRA “AS ACTUAL”.

TRANSPORTER GR /BILLTY IS THE NAME OF VENDOR.BUT AS CONSIGNEE TRANSPORTER MENTION THE PURCHASER NAME ON GR ALSO.