29 April 2013
If an assessee providing service of Transport of goods by road is exempt from service tax payment since the recipient is liable to pay it, then under which notification, both prior to 01.07.2012 and after that, the assessee can claim exemption while filing the service tax return?
30 April 2013
26/2012 & 13/2008 are the abatement options....in which the 75% of total amount is the taxable value in case of GTA (i.e. these determine the amount of taxable value)
whereas the aforesaid notifications(30/2012 & 35/2004) prescribes the person who is liable to pay service tax(i.e. normally service receiver in case of GTA)
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