Our client is dealing in cattlefeed.
Since foodgrains/pulses are exempt from service tax in case of GTA, it is not liable for service tax payment.
However, since exemption is due to service tax notification, is the company liable for registration?
If yes, is he liable for return filing?
Thank you.
Notification has got statutory backing... You are referring to Not. no. 25/2012 (Mega Exemption) which is issued u/s 93 of the Finance Act, 1994.
So, no need for registration.
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