Exemption notification for service recipient when service received from gta having less than 10 vehicles

Query is for service tax exemption or for TDS exemption?

Service tax exemption ..

No such exemption for GTA service provider for less than 10 vehicles under SERVICE TAX ACT.

Yes, small service provider exemption of taxable service upto 10L is available.

Secondly, GTA service is under RCM with 100% liability on service receiver.

Thank you sir

Most welcome