Goods transport agency services

Exemption limit remains the same for everyone liable to pay service tax i.e. Rs 10 Lakhs.

Service Tax credit in case of GTA can be claimed only when it is paid by virtue of reverse charge mechanism. Whosoever pays the tax shall be eligible to claim credit of the same subject to the same being a consignee paying freight inwards. On outward freight, it is upto the place of removal.

If no Consignment Note is issued, it doesnot fall under the category of GTA. Hence, there is no liability of the freight payer to pay tax i.e. no reverse charge mechanism is attracted.

Regards

CAN ANY BODY TELL WHETHER SERVICE TAX ON GTA IS APPLICABLE FOR SHIFTING OF OLD FILES/SHIFTING OF OFFICE.