Benefit of GTA - being a manufacturer

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Benefit of GTA - being a manufacturer
Query (Issue) Started By: - Vijay Chitte Dated:- 26-5-2006 Last Reply Date:- 27-5-2006 Service Tax
Got 1 Reply
Service Tax
A manufacturer does not pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oviding any taxable services, but fall under GTA service and pay the tax on 25% on gross amount. Query 1: Manufacturer pay the service tax on GTA is also treated as a service provider? Query 2: whethe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Manufacturer is also entitled to take all benefit [Cenvat Credit Rule, 2004, Rule 6(3) and 6(5)]. which a service provider is entitled to? Reply By Surender: The Reply: A manufacturer who is p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aying service tax on GTA in the capacity of receiver of services is treated as a service provider for the limited purpose of payment of service tax. However, he can claim the service tax paid on GTA a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s Cenvat Credit to be set off against Excise Duty. However, provisions of rule 6(3) and 6(5) shall be applicable on him.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X