service tax on internal handling(within factory premies)

This query is : Resolved 

22 July 2009 dear experts,
my query related to service tax on internal material handling (within factory boundary) ,
i have pay full service tax@12%on this type of transportation,can we take UNDER G.T.A TRANSPORTATION ,please advice,

27 July 2009 If this service ia provided by some other person, within your factory ST is payable. However, it is not GTA service, and hence the liability to pay duty is on service provider and not on service receiver. If you have paid the ST, you are eligible for credit.



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