Thursday, October 15, 2015

Service tax levy on Services provided by a Goods Transport Agency (GTA)

If ancillary services are provided in the course of transportation of goods by road and the charges for such services are included in the invoice issued by the GTA and not by any other person, such services would form part of GTA Service and therefore, the abatement of 70%, presently applicable to GTA Service, would be available on it.

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