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Goods transportation agency

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08 May 2013 SINCE SERVICE RECEIVER IS LIABLE TO PAY SERVICE TAX UNDER GTA SERVICE , THEN HOW AND WHO WOULD CLAIM THE BENEFITS OF BASIC EXEMPTION LIMIT OF Rs. 10,00,000 ???
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
09 May 2013 benefit not allowed to service recipent
proviso to para 1 of notification 33/2012
benefit allowed to GTA.
para 3 of notification 33/2012

see 33/2012 :

http://www.servicetax.gov.in/notifications/notfns-2012/st33-2012.htm

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