05 December 2012
Para 3 of notification no. 33 /2012 states that for the purposes of determining aggregate value not exceeding 10.00 Lacs in relation to taxable service provided by a GTA, the payment received towards the gross amount charged by such GTA under section 67 for which the person liable for paying service tax is as specified under sec 68(2) shall not be taken into account.
thus the value of taxable services in respect of which the GTA itself is liable to pay Service tax should be aggregated and if it does not exceed 10.00 Lacs then exemption threshold limit can be availed
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