An Individual / Firm / Company is service receiver. If they are paying Transport Charges for goods purchased which is exempted from Service Tax under GTA ( Eg. Pulses, Flour, Milk etc.), is it compulsary to take Service Tax Registration. (There is no S.Tax Liability). Also Pl inform if any circular from department.
refer the link :
https://www.simpletaxindia.net/2013/11/service-tax-on-good-transport-agency.H T M L
SSGS and Associates
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