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Service tax under gta for hired tractors, trailor and tipper

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 November 2016 We are taking tractors , trailers and tippers on monthly hire basis for shifting of already material to work locations ( Noting but inter carting).

We would like to know whether this service attracts service tax under reverse charge mechanism or GTA.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
04 November 2016 Reverse charge and GTA not applicable for these services.

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