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Abatement for service receiver in gta
Can a service receiver claim abatement of 75% if he receive GTA services from unregistered GTA???
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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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