19 April 2010
In case of GTA it is liability of service receiver to pay service tax. My query is if GTA services received during the financial year are below exemption limit of Rs. 10 lakh even then service tax is to be paid or in that case no service tax is required to be paid by service receiver. In short in that case whether limit of Rs. 10 lakh is to be considered or not.
20 April 2010
In GTA Service, Service tax limit of Rs.10 lakh is not applicable on service receiver. in other words, even if Re.1 service received under GTA Service, Service tax liability will start.