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2009 (6) TMI 38 - AT - Service TaxGTA Service – Specified Person - appellants is that they are entitled to the benefit of Notification No.32/2004-ST dated 03.12.2004 which exempts taxable services provided by GTA to a customer, in relation to transport of goods by road in a goods carriage, from so much of the service tax as is in excess of the tax collected on a value equal to 25% of the gross amount charged from the customer by such GTA - transporter did not avail credit and the GTA did not avail the benefit of Notification No.12/2003 and hence they would be eligible to the above notification – matter remanded to decide afresh.
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