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GTA Service provider

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..... GTA Service provider
Query (Issue) Started By: - Biplab Malakar Dated:- 8-4-2015 Last Reply Date:- 11-4-2015 Service Tax
Got 4 Replies
Service Tax
26/2012-ST dated 20.06.12 allows abatement in excess of 25% of gross amount charged by the GTA service provider (sl.no.7) subject to fulfillment of condition at col. 4. In absence of any proof / information/ declaration/ undertakings given .....

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..... by the GTA service provider in respect of fulfillment of the condition, whether the abatement of 75% is allowable or not. Reply By SHIVKUMAR SHARMA: The Reply: Mr.Malakar In absence of declaration,Yor are not allowable abatement. Regards SHIVKUMAR SHARMA Reply By S R AGRAWAL: The Reply: Service Tax is payable on 25% of the freight without any declaration or any evidence from 2008 on war .....

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..... ds. As on now GTA service has been excluded from Output Service, as such neither any declaration nor any evidence of non availment of CENVAT is required. Regards, S R AGRAWAL. Reply By Manoj Agarwal: The Reply: 1. The abatement has been reduced to 70% from 75% w.e.f. 01-04-2015. 2. The service recipient is not required to fulfill the condition given under N/N-26/2012 for claiming a .....

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..... batement. Reply By YAGAY AND SUN: The Reply: Dear Biblab Malakar, Service provider has to comply with the condition, otherwise no abatement would be available to service recipient. Please check the amended notification by Budget 2015-2016 in this regard. Regards YAGAY and SUN (Management, Business and Indirect Tax Consultants)
Discussion Forum - Knowledge Sharing .....

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