GTA under notfn.# 15/2012, Service Tax

[Mridul Sethi]

Sir,

In preview of notfn no.15/2012 dt.17.03.12, how much amount of service tax is to be paid by the person receiving the service. 100% or 25%(i.e.after 75% abatement.

Regards,

Mridul Sethi

Posts / Replies

[CA Rachit Agarwal]

Please also refer notification no. 26/2012 dated June 20, 2012. This notification is for abatment only.

Refer Point No- 7.

 

Regard

CA. Rachit Agarwal

Chartered Accountants

Narayani Building

7th Floor, Room No-702

Kolkata

Mobile- 7890449620

[Dilip Darji]

Dear Sir.

Service receiver is required to pay Service Tax on 25 % of Transportation Charges and ensure that Service Provider is mentioning of LR/Consignment Note as well as their invoice that "They have not availed Credit of Service Tax paid on Input, Capital Goods and In-put services".