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Abatement on gta service for service provider?

SANJAY (CHARTERED ACCOUNTANTS) (938 Points)

08 November 2012  

Dear All,

In GTA services, the exemption notification no.32/2004 is allowed to get abatement of 75% of taxable value for service provider. but rest 25% taxable value is taxable in the hands of consignor or consignee. My question is that while filling service tax return of service provider we get the abatement of 75% as per notification 32/2004 but rest 25% which is not taxable in the hands of GTA where to put that value in return for exemption?? Please suggest me as soon as possible.

Thanks in Advance

 


 4 Replies

CA Sahil Singla.. (Service Tax ) (3745 Points)
Replied 08 November 2012

Already Replied in Experts section

SANJAY (CHARTERED ACCOUNTANTS) (938 Points)
Replied 08 November 2012

Hi Sahil, 

I m not satisfied with your answer. Please provide me the circular/notification or section in which i m not required to get service tax number?

Thanks..

CA Sahil Singla.. (Service Tax ) (3745 Points)
Replied 08 November 2012

Sir plz see rule 2(1)(d) of service tax rules. IT clearly mentions that in case of GTA service receiver has to pay tax

SANJAY (CHARTERED ACCOUNTANTS) (938 Points)
Replied 09 November 2012

Mr. Sahil, yes service receiver has to pay service tax. But my question is where it is written that GTA should not have required to get registered under service tax. And if registered then it have not required to mention the figures in Return although it is exempted?


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