GTA service - if consignor pays the freight towards the GTA ...
Consignor Must Pay Service Tax on Freight Charges in GTA Services, Even if Reimbursed by Consignee.
May 4, 2015
Case Laws Service Tax AT
GTA service - if consignor pays the freight towards the GTA services, he is that person who is liable to discharge the service tax even if he got the reimbursement from the consignee - AT
View Source