12 December 2015
If the GTA services are provided to the Specified person(i.e., other than Individual/prorietorship who is not covered under the Factories Act) then GTA is not liable to pay service Tax. But if GTA has provided service to Non-specified persons then it is liable to pay service tax Another thing is that you have not mentioned that whether he is already paying service tax or not if he is a new one then he will be getting SSP based exemption till 10 lakhs
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