Service tax on gta

Please somebody tell me what is taxable valu under GTA service, ehat are the availments and who has to discharge the liability of Service Tax

Replies (1)
For GTA service reverse charge is applicable, that means service tax has to be paid by service receiver rather then provider Service receiver has to pay ST on the 25% of the frieght charges ( as 75% abatement is there on GTA) you can get the credit of the st paid on gta and can avail it in subsequent month

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