Service tax in case of gta

Dear Members,

A Body Corporate is receiving services of a Goods Transport Agency (GTA) and under reverse charge Mechanism of service Tax, 100% tax is to be paid by the Service Receiver but let me know Whether the Service Receiver can claim abatement of 75% under notification no 26/2012

Replies (2)

yes

service receiver can claim abatement and then afterwards calculate the service tax liability under reverse charge.

thanks manoj..

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