Gta

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 November 2012 Please clarify whether loading and unloading services provided by a good transport agency will liable for service tax under GTA service? If yes, whether abatement 75% will be available on loading and unloading services?

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
Follow

15 November 2012 yes, applicabl, abatement also applies.
since in bill included diesel amount also.
if only labour charges then flat rate of st @12%. no abatement.
if only supplt\ying man...then goes under man power supply.

you have to catagorised service