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

..... A manufacturer does not providing 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provider? Query 2: whether 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 - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Reply = A manufacturer who is paying 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... claim the service tax paid on GTA as Cenvat Credit to be set off against Excise Duty. However, provisions of rule 6(3) and 6(5) shall be applicable on him. - 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

..... - Query Started By: - Vijay Chitte Dated:- 26-5-2006 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X