Service Tax on GTA

Arvinder Singh (Chartered Accountant) (24 Points)

10 April 2010  

One of my client is CHA registered with service tax and frequently uses services of transporter. Freight is paid by CHA and thereafter recovered from the customer. Query is :

1. Whether CHA is liable to pay service tax with 75% abatement ?

2. Whether CHA has to get new registration or addition of GTA service in old registration will be sufficient ?

3.In above case whether CHA has to file two ST-3, one as service provider CHA and another for service receiver as GTA ?