Abatement in gta

abatement of 75% in gta is for service provider or service receiver...or for both??
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Originally posted by : amit khatri
abatement of 75% in gta is for service provider or service receiver...or for both??

Abatment 75% for Service Receiver only who is liable to pay serviec tax  

The abatement is available to service receiver also provided service provider availing the exemption. For this purpose he need to get a certificate from provider of service regarding the same. For further details refer rule 2 (1) (d) of service tax rules.
Pls. Tell meaning of gta
Goods transport agency...term used in service tax

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