reverse mechanism

Service from GTA is covered under 9(3) for which there is no exemption of 5000/-

The exemption is available to URD of section 9(4)

Service from GTA is covered under 9(3) for which there is no exemption of 5000/-

The exemption is available to URD of section 9(4)

The facts of the case are not clear, so the answer is based on some assumptions...