Difference between GTA Service and Courier Service

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Dear Experts,

Is Service Tax rule applicable on GTA  Service and Courier Service are same or difference.

Thanks

Replies (5)

 

PLEASE SEE THE ACT 65 AND THE DEFINATION OF THE BOTH
 
"courier agency" means a any person engaged in the door-to-door transportation of time –sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
 
 
“goods transport agency” means any  person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
 

Dear Experts,

Can we pay service tax  25% of Bill Value on courier service like GTA service and take credit.

Thanks

 

 

 
“Goods Transport Agency”  is getting a benifit of abatement of 75%, That means if the Transportation charge is Rs 1000.00
 ( Rs 1000.00 x 75% = 750.00, Resedue is Rs 250.00) the transporter will charge SERVICE TAX only on Rs 250.00. But COURER AGENCY is not entatiled for any abatement. The service tax will be calculated on whole Rs1000.00

Can we claim CENVAT on Service Tax paid for Carriage Inward of Raw Material

Originally posted by :Prateek
" Can we claim CENVAT on Service Tax paid for Carriage Inward of Raw Material "

PLEASE CHECK THE CENVAT CREDIT RULE 2004. You will find in detail from https://www.allindiantaxes.com/cenvat-credit-rules.php 

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