24 May 2011
If anyone covered under "Commercial and Industrial Services" and providing Construction service.
In such case road, bridge, railway etc are exempted project so not liable for service tax.
If such service provider also receive transport service and paid freight then also he is liable to pay service tax on such freight under GTA Services........ because under GTA no exemption available for carry out material regarding to road or bridge project etc...........
So according to me he is liable to pay service tax on GTA
24 May 2011
You are right. Only the provision of service by service provider is exempted and not the service received by such service provider. There is a recent circular 138/07/2011 which state that when descriptive sub clause is available for classification the service cannot be classified under another sub clause which is generic in nature. Therefore he is liable to pay on receipt of services of GTA if he is specified persons
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