24 April 2012
In case of GTA Services, Service receiver is liable for Service tax.
what shall be Exemption/Abatement Notification No. to be mentioned so far ST-3 Return online filing is concerned.
As per Rule only 25% Value of services is subject to Service tax & 75% is exempted/abated.
How to show in ST-3 return i.e.either 25% is to be shown only or 100% value to be shown & 75% to be deducted as deduction/abatement for the purposes of ST Levy & what notification to be mentioned in Return also.
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