service tax on goods tpt agency
This query is : Resolved
07 March 2008
my firm is engaged in exports of garments. we are registered with service tax for payment of service tax on goods transport agency.
since now govt has exempted this service, please let me know if service tax is payable on GTA
since now govt has exempted this service, please let me know if service tax is payable on GTA
07 March 2008
The service is not exempted.
The abatement of 75% is not unconditional, prior to this it was conditional i.e the transporter had to give declartion on the consignment note that he has not aviled credit as per not no 32/2004 also 1/2006 and not exercising notification no 12/2003 dated 20/06/2003
Service tax is still payable on GTA
But since you are an exporter you can claim the refund of such service tax by following notification no 41/2207 and 42/2007 laying down the procedures
Still if you need further clarification do let me know
The abatement of 75% is not unconditional, prior to this it was conditional i.e the transporter had to give declartion on the consignment note that he has not aviled credit as per not no 32/2004 also 1/2006 and not exercising notification no 12/2003 dated 20/06/2003
Service tax is still payable on GTA
But since you are an exporter you can claim the refund of such service tax by following notification no 41/2207 and 42/2007 laying down the procedures
Still if you need further clarification do let me know
08 March 2008
Dear Dayal
thanks for reply
but i wish to ask if view of exemption granted by the govt to the exporter from service tax on GTA is the exporters are liable to pay service tax on services of GTA
thanks for reply
but i wish to ask if view of exemption granted by the govt to the exporter from service tax on GTA is the exporters are liable to pay service tax on services of GTA
08 March 2008
but i wish to ask if view of exemption granted by the govt to the exporter from service tax on GTA is the exporters are liable to pay service tax on services of GTA
10 March 2008
Yes, you need to pay first and then claim refund.
It is pay first and seek refund later on.
Hope this clarifies your inquiry
It is pay first and seek refund later on.
Hope this clarifies your inquiry
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