Gta

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Abdu Rahim.c (Querist)
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14 May 2014 The GTA collect service tax on frieght. and the company ( recipient of seevice ) paid tax by claiming 75 % abatement. is the GTA can issue Taxable invoice..?? How much amount the company can claim Cenvat as the company paid tax 'mentioned in the invoice' plus 'paid as recipient of service.' ??

Annu Agarwal

Annu Agarwal (Expert)
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14 May 2014 In case of GTA 100% service tax is required to be paid by service reciver if the service recepient is a company.The service tax paid under reverse charge shall only be allowed a input service tax credit and not the total of service tax mentioned in invoice +paid under reverse charge .
There was no need to pay the service tax to the service provider even if he charged the same in his invoice.Under GTA it is the sole responsilbility of service recepient company to pay service tax.