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23 October 2013 Being a private limited company we are making payments to individual transporters (not the registered one) towards transportation of cement/MS steel. Whether we have to pay service tax or it is exempted.

Thanks in advance.

24 October 2013 As per the provisions relating to GTA (Goods Transport Agency)of Serivce tax and RCM, the service receiptant has to pay the serivce tax on transportation of materials.



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