Good transport agency

This query is : Resolved 

01 August 2012 w.e.f. 01/07/2012 if GTA is not availing cenvat credit then he has not to pay service tax and service receiver will have to pay service tax @ 25% only.
My query is whether GTA will have to register itself with service tax and will have to file NIL return?


01 August 2012 A cording to me...ANSWER IS NO, bz this provision came for relaxation purpose.


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