Advance amount - GTA, Service Tax

[vijay chitte]

Dear sir, As per your opinion in ID no.93 regd. Advance amount received, it is taxable for service provider, But In case of GTA service, If advance amount paid to transportor is taxable, so pls. provide a notification/circular/rules.

Posts / Replies

[Surender Gupta]

There is no saperate notification or circular in this regard till now but you are advised to read section 65(105) with Section 68 with notification no. 36/2004 and Rule 2 of Service Tax Rules. The conclusion is that first is to be determined what is taxable and than who is liable to pay service tax.