TMI BlogAdvance amount - GTAX X X X Extracts X X X X X X X X Extracts X X X X ..... Advance amount - GTA X X X X Extracts X X X X X X X X Extracts X X X X ..... egd. 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. Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surender Gupta: The Reply: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. X X X X Extracts X X X X X X X X Extracts X X X X
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