Changes of good transport agency

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KEKA MUKHERJEE (Querist)
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17 September 2012 What kind of changes arise of Service Tax on good transport Agency ( Transport BY Road Only) on 01/07/2012 please explain me as details.

Please explain me comparatively before 01/07/2012 & after 01/07/2012 with abatement value on Bill.

For example bill value Rs. 100/- previously I paid abatement 75% i.e Rs. 75/- So I PAID S/TAX (Rs.100-Rs.75/-) = Rs.25/-S/TAX paid on Rs.25/- @12.36% i.e Rs.3/- as per Notification No. 33-34/06 can I want to know in this case what the change after 01/07/2012
VERY URGENT SIR.

PAWAN KUMAR

PAWAN KUMAR (Expert)
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17 September 2012 Yes, currently the manner is same which you described in example. YOu need to calculate the service tax on the 25% amount of gross amount charged by the GTA, However the 100% of service tax liability is on the service receiver who receives the service of GTA as per S.No. 2 of the table to Notification No. 30/2012-ST dt. 20.06.2012.