Gta service is exempt

Gta Sevice is not Exempt Service. It is an input service.However still Govt. has given some relaxation to assesse by mega exemption no. 25/2012.Also Notification No.36/2012,Staes that in Respect of the services mentioned in the 36/2012, service Receiver is liable to pay Service Tax if freight is paid by an factory or others mentioned in the notification, then receiver is liable to pay tax.

Please Look at notifications attached in html files.

Also Remember ST is to be paid inoGAR-7 Challan only. No CCR utilisation

Also the Amended Notification on 25/2012 is attached below. I hope it will be usefull for you.