Service provider in gta

Hi Asit! If the service provider in case of GTA service is not liable to pay Service Tax, he can not charge the service tax in the invoice. Further, from your post, it seems that the service receiver has paid the service tax to service provider on the basis of invoice as well as he deposited service tax with government. First, ensure who is liable to pay the service tax. If the service receiver is liable to pay service tax, then service provider should repay the amount to service recepient paid to him and he should reverse the service tax liability.

In the 1st instance, the specified persons are liable as Recevers. In your case Mr. Ramesh's recommendation is correct, asking the Provider bnot to charge or not to pay.

If already paid and credit iseligible then avail the credit. If not credit available then deduct and let the provider reverse/ get refund.