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Service Tax - Highlights / Catch Notes

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Levy of Service tax - GTA Services - Mega exemption - It makes ...

Service Tax

September 19, 2022

Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the truck. It also becomes clear that the agency who is providing service of Goods Transport Agency is not required to be the owner of vehicle which are to be used by such agencies for transportation of the goods. - AT

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  11. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

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