TMI BlogService Tax - Goods Transport Agency . QueryX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, I have received GTA service for Rs. 13,56,384/- during September, 2012 to March, 2013. Without availing abatement i debited 12.36 percent service tax in CENVAT Register, which comes to Rs. 167649/- Audit Party taken objection and asked me to deposit entire amount of Rs. 167649/- through Challan My contention is I was entitle was abatement of 75 percent and if i would have taken benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of abatement my liability was at the rate of 3.09 percent which comes to Rs. 41913.00. I deposited Rs. 41913/- alongwith upto date interest Rs. 7985/- through Challan. Now the objection of Audit party is I have shown entire amount i.e. Rs. 167649/- in ST-3, hence no abatement is applicable to me and i am being forced by them to deposit balance amount of Rs. 125736/- alongwith interest through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Challan. Please guide accordingly, if possible please provide me any citation/notification/clarification etc. in this regard. Thanks and regard Ashok Chopra - Reply By Ashish Chaudhary - The Reply = Abatement can be taken only if GTA has not taken Cenvat credit of input, input service and capital goods. It can be ensured by taking declaration from GTA on letterhead or declaration on consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt note/invoice. If it can be established, then you are entitled to take abatement. You can take a ground that the value was shown without abatement in the ST-3 inadvertently. It was a clerical mistake. - Reply By sanjay jain - The Reply = Good eve.mr.choudhry,If an assasee not taking credit of input services but taking the cenvet credit of excise duty of input (raw material)than could he is el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible to get abatement on service tax. - Reply By Pravin Shelke - The Reply = ANS. GTA 75 percent ABATEMENT NOTIFICATION NO 026/2012-ST. SR NO 7 AND EXEMPTION NOTIFICATION NO 030/2012-S.T. SR 2 REGARDS PRAVIN SHELKE - Reply By Rajesh Nathoo - The Reply = Dear Ashok , It is not a very big issue, u can convince the Audit party by submitted proper proof - How much tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansportation charges u have incurred for said period , Cosignment Notes, Trial balance for the said period , etc. Only thing u have to prove that u have incurred only Rs 13,56,384/- as Transportation expense , rest is a clerical mistake . - Service Tax - Goods Transport Agency . Query - Query Started By: - Ashok Chopra Dated:- 23-4-2014 Service Tax - Got 4 Replies - Service Tax - Discussion Foru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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