Gta abatement and reverse charge

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lalit Ganesh Koshe (Querist)
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25 January 2013 GTA services received Rs.100

how mush service tax is to be paid by service receiver and GTA provisions and under reverse charge?

Is GTA abatement and reverse charge is same or these 2 are separate provisions?

Kaushik Vinod

Kaushik Vinod (Expert)
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30 January 2013 Dear Lalit,

You have to pay 12.36% of 25( 75% abatement) Notification No. 26/2012-ST dated 20-06-2012.

These two are separate provisions ie Reverse charge is dealt by Notification No.30/2012 and abatement by 26/2012-ST dated 20-06-2012.

Thanks

lalit Ganesh Koshe

lalit Ganesh Koshe (Querist)
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01 February 2013 ok.but can i apply both this notification together i.e.
GTA services received Rs.1000 now i will take benifit of notification no 26/2012-st so i will get abatement of 75 % so my taxable services will be Rs.250 and Service tax will be Rs.30.9

now i will take the benifit of notification no-39/2012 by paying 75% service tax of Rs.30.9 i.e. Rs.23.75 and ask service provider to pay rest of 25% of service tax i.e. Rs.7.25

Is this correct ??????

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