21 June 2013
1) Service tax as to be paid by cash only i.e. GAR-7 challan.
2)Once service tax paid, Cenvat credit can be taken if otherwise it is his eligible ‘input service’.GTA is eligible input service and hence can take credit on it on payment.
3)Tax should be paid under service tax registration number of service receiver and included in his return as he is liable to pay service tax.
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