Goods Transport Agency

Whether Goods Transport Agency is eligible to take exemption under Notification 6/2005-Service Tax i.e. Basic Exemption limit of Rs.10,00,000/-

 

Replies (1)

Yes as a service provider he is entitled to the exemption for services provided to parties who are not specified.

 

The reciver of service who is liable under reverse charge would notbe eligible for the 10 lakhs exemption.

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