08 November 2012
Dear Experts, In GTA services, the exemption notification no.32/2004 is allowed to get abatement of 75% of taxable value for service provider. but rest 25% taxable value is taxable in the hands of consignor or consignee. My question is that while filling service tax return of service provider we get the abatement of 75% as per notification 32/2004 but rest 25% which is not taxable in the hands of GTA where to put that value in return for exemption??
08 November 2012
as i think because you are not liable to deposit the tax you should file the nil return just to avoid the penal provision for not filing the return.
If i have already registered in service tax than i have to file service tax return. However as i m service provider than i have to file the return for amount charged and should have take the exemption thruogh exemption notification. But though this is fully exempt for GTA then which will i get exemption notification in this case??
Please suggest with proper notification/circular, if i m wrong?
In general you are not required to have service Tax No.
Since you have obtained the same, so file NIL return. But you need not show any Amount in ST3. File NIL Return since there is no liability of yours. No question of any Abatement Notification.
I am not satisfied with your answer, please give me notification/circular, where i m not required to take service tax number in case of GTA service Provider?
09 November 2012
Mr. Sahil, yes service receiver has to pay service tax. But my question is where it is written that GTA should not have required to get registered under service tax. And if registered then it have not required to mention the figures in Return although it is exempted?
09 November 2012
as a service provider you can opt for both options for collection and payment of service tax from some clients, and pass on the liability to others.
as i said earlier that its matter of policy for the service provider whether to collect and pay service tax on GTA and file ST-3 OR pass on the liability of GTA to consignee / consignor and stay unregisted with service tax.
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