Transport of goods by road

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RAVI SONI (Querist)
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27 March 2012 In the service of " Transport Of Goods by Road " 75% abatement is available if an assessee is registered as a Service Receipent, I want to know whether the same abatement is available if an assessee is registered as a Service Provider instead of Service Receipent.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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29 March 2012 In case of service receiver he is the person who actually pay the service tax and if he is paying any service tax on other services such of professional fees, telephone etc etc then whatever service tax he is liable to pay can be adjusted against the service taxes paid by him

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