( Expert )
25 March 2012
Before issue of these NN 15/2012 which defines person liable to pay service tax or NN 13/2012 new notification providing abatement in respect of GTA services abatement was available under following notification:
1. NN 01/2006 dated 01.03.2006. As per this notification benefit of exemption was available to both i.e. Goods Transport Agency and Person liable to pay services tax subject to conditions given in this notification.
2. NN 13/2008 dated 01.03.2008. After issuance of this notification now abatement of 75% was available to GTA under this notification unconditionally and person liable to pay service tax continue to avail benefit under NN 01/2006 dated 01.03.2006.
NN 13/2012 dated 17.03.2012 is new abatement notification while the old abatement notification is NN 01/2006 dated 01.03.2006. However, new notification is not superseding old one and old one is also not rescinded till now, it means that old one is still applicable to the extent it is not over riding new notification i.e., NN 13/2012 dated 17.03.2012.
Now new notification i.e., NN 13/2012 provides abatement of 75% to GTA subject to condition given in that notification. Therefore as per my analysis now GTA can avail abatement of 75% under NN 13/2012 while person liable to pay service tax may avail benefit of same under NN 01/2006.
As far as change in definition of person liable to pay service tax is concerned in respect of GTA services, it is clarified to you that body corporate is wider term than company and it includes company. Therefore according to me, now government has removed terms related with company in three different point because the term any body corporate is enough to cover company. In nutshell, company is still liable to pay service tax as consignor or consignee, as the case may be, .
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