MAN MOHAN KALITA (Taxation) (27 Points)
19 December 2013
Prabhat Kumar
(Advocate & Consultant)
(1912 Points)
Replied 19 December 2013
The only condition for availing abatement under 26/2012 regarding GTA is that Service provider has not taken CENVAT on inputs,input services and capital goods for providing taxable services.so, you can avail abatement even if service provider is unregistered.
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