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Weather service tax liable in respect of service receiver

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(Querist)
01 January 2013 Thanks For Previous Help In my query.
This time i wanna know that I have go for audit of Private limited Company. which is manufacturer of BESAN(Grain of Proteins) And Transportation on Grains (food) Items liable for GTA Service Tax as a Service Receiver Which Notification applicable for That?
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Kaushik Vinod

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Kaushik Vinod (Expert)
02 January 2013 Hi Ankit Gor,

Your case is covered in item No.21 of Notification No.25/2012-ST dated 20-06-2012 and the transportation of food grains by the GTA is Exempt hence no question of Reverse Charge.
Aim is to Stop possible price rise in the items of daily use.

Thanks
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