My query relates to the assessee availed the Goods Transportation Agency(GTA) services inside the premises. The work is shifting of rawmaterial and semi finished goods to other departments and location.
Now on these services instead of paying service tax @ 25% (after abatement) considering on 194I basis also deducted 11.3% TDS. So, they dont pay service tax @ 25% and in the books considered on taking lorry/tipper on hire basis. The basis is no.of hours and no.of days. But driver is also party has to arrange.
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