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service tax on goods transport agency

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08 March 2008 my firm is engaged in exports of garments. we are registered with service tax for payment of service tax on goods transport agency. since now govt has exempted this service, please let me know if service tax is payable on GTA
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CA Praveen Chopra

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CA Praveen Chopra (Expert)
08 March 2008 First of all,govt has not exempted service tax but it will be refunded th.claim.So service tax has to be paid first than it can be claimed for refund according to procedure prescribed in notification no.3/2008.
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