04 October 2021
Please confirm sir, even if GTA registered under Service Tax and gives GTA service to unregistered person also comes under the purview of exemption category or not. Thank you in advance.
04 October 2021
It's confirmed even if GTA registered under GST and gives GTA service to unregistered person also comes under the purview of exemption category.
05 October 2021
1. Sir, in service tax if GTA (registered) gives service to proprietor(unregistered) is this line of transaction brought under mega exemption ? here RCM does not work, or should receiver obtain ST registration and discharge ST under RCM? 2. since if GTA gives service to registered person comes under RCM but what about the above transaction?
Please let me know whether exemption can be claimed for point No.1? if yes please quote the exemption notification.
05 October 2021
We are proprietary firm and have received services from GTA and paid freight respectively. Since we are not covered in the above ‘specified category’, GTA should be liable pay service tax in this case. Who should be liable to pay service tax if GTA is unregistered?
CAclubindia
