19 September 2015
Thank you for your clarification regarding applicability of Service tax for transportation of unsold fly ash within the company premises by a private agency. The Service receiver is a PSU, the service provider is a partnership firm.
I further need to know whether RCM will apply in this case. if so at what percentage of work done to be taken for ST calculation.
21 September 2015
It is not a case of GTA therefore in this case RCM will not apply.However after 01.07.2012,every activity is service where consideration is there and it is covered in the definition of activity and not there in negative list or in exemption.therefore it would fall some where may be in Business support service.tks n rgds ca sagar mal pareek The raeson of first para is that there shd be the consignor and consignee,there shd be CN etc to fall under GTA .in yr case it is not so.
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