Reverse charge liability arise or not on gta service

sagar jain (article) (80 Points)

14 October 2014  
Suppose in the case of Building Construction, XYZ Ltd. purchase a cement bags & these goods carried by transport agency ABC transportation Ltd. , Freight charges capitalized by XYZ Ltd. so in this case reverse charge liability arise or not on freight charges on capitalization part... Please suggest me with proper guidlines...Thank you in advance..