Service tax for gta

There is an exemption for GTA services for transportation of ‘defence or military equipment’. I believe the canteen equipments cannot be considered same as ‘defence or military equipment’. Accordingly, exemption should not be available in this case.

Originally posted by : franklings
	Transportation of all Military canteen items from military Main canteen to different military canteens (Unit run Canteen) by road(GTA) is liable to service tax or not?. Is it is necessary to collect and pay service tax by the service provider in this case.? From where I can get the specific list of service tax exempted items of grocery ( for exemption to GTA).Is there is any mechanism for checking a specific item exempted from service tax for GTA for the transportation.(like applicability of VAT checking in https://keralataxes.gov.in/taxrate.aspx)

ST IS LEVIABLE. ST is indirect Tax therefore Service provider never agree to pay ST unless earlier its recovered from you within his value of service. The person who pays Freight is liable to pay ST. Refer Notification 25/2012 amended for checking specific items exempted from service tax if its transported through GTA.