Abatement - Services of goods transport agency

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..... goods transport agency in relation to transportation of goods. Effective Rate of tax : 25% of Service Tax prescribed u/s 66B Conditions : CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. From 11.7.2014 to 31.3.2015 - Not 08/2014 - Dated 11.7.2014 .....

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..... . From 1.4.2016 - Not. 08/2016 - Dated 1-3-2016 7. Services of goods transport agency in relation to transportation of goods other than used household goods. Effective Rate of tax : 30% of Service Tax prescribed u/s 66B Conditions : CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider .....

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..... services would form part of GTA service and, therefore, the abatement of 70%, presently applicable to GTA service, would be available on it. It is also clarified that transportation of goods by road by a GTA, in cases where GTA undertakes to reach/deliver the goods at destination within a stipulated time, should be considered as services of goods transport agency in relation to transportati .....

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