Applicability of service tax on goods transport agency

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Dear Sir,

What is the applicability of Service Tax on Goods Transport Agency.

Is An Individual Providing service as Event or pandal or shamiana, mandap decorator is liable to pay Service tax on Goods Transport Agency. he operates proprietorship and his turnover above 70lacs. He is paying Transport of Rs. 3Lacs in one year and 7lac in another year.

is he liable for service tax on Goods Transport Agency. as he applicable for the same.

Kindly help me.

 

Replies (1)

Yes. you may refer to notification No.30/2012-ST.

The tax would be only on the 25% of the gross amount charged by the GTA.

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