We have a client providing GTA Service which have 20 Crores approx turnover of freight charges from Cement Manufacturing Companies (paying service tax under reverse charge). this client has also earned freight charges from other transporters (individuals, working for other cement manufacturing companies and others) approx 20 lacs.
Out of which approx 10.5 lacs are from those individuals which are working for companies and companies are depositing service tax on that 10.5 lacs. and for rent 9.5 lacs no service tax is being deposited to service tax.
1. Whether for availing SSP benifit what would be value of taxable service ? 9.5 lacs or 20 lacs. will 10.5 lacs will come under reverse charge ?
2. And if value of Taxable service is 9.5 lacs, than whether it should be shown in return or we can file NIL return ?
CAclubindia
