Interpretation of statute - GTA service - Exemption - the ...

Understanding GTA Service Exemptions: Freight Over Rs. 750 Subject to Clause (ii) Provisions, Not Clause (i.

May 22, 2017

Case Laws Service Tax AT

Interpretation of statute - GTA service - Exemption - the individual consignment transported in a single lorry had freight amount exceeding ₹ 750/-, thereby clearly attracting provisions of Clause (ii). Clause (i) will apply where the gross amount charged on consignments transporter in a goods carriage does not exceed ₹ 1,500/- - admittedly, there is no multiple consignments - AT

View Source

← Previous Next →

Interpretation of statute - GTA service - Exemption - the ...

Understanding GTA Service Exemptions: Freight Over Rs. 750 Subject to Clause (ii) Provisions, Not Clause (i.

May 22, 2017

Case Laws Service Tax AT

You may also like:

The ruling pertains to the exemption from GST on pure services provided by a Goods Transport Agency (GTA) to an unregistered foreign entity. The applicant, a...

Levy of penalty of 75% - Though the appellant have paid 25% penalty but the same was paid after the stipulated time period of 30 days. Since the said period is...

GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT

GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple...

Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty...

Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not...

Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services,...

CENVAT Credit - input services - GTA service - Admittedly, services of GTA and Manpower Supply Agency Service have been received only for the sake of accounting at Head...

Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

Levy of service tax - GTA Service - Consignment Note not issued - The appellant claims exemption from service tax under the negative list, asserting that as the owner of...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

CESTAT, an Appellate Tribunal, ruled on a case regarding refund of service tax on export pass fee u/s N/N. 30/2012-S.T. The Tribunal held that the appellant is not...

Quick Updates: