Service tax liability of GTA & RCM when exempted service provided

[Asked by Guest]

Dear Sir,

We are the Govt. Road Contractor. This work contract is exempted from service tax. Please confirm whether we are liable to pay service tax under GTA and Reverse charge mechanism. we have received and paid following services are under ,

A) Transportation for materials purchased

B) Rent of cab for staff

c) Taken consultancy from Individual.

Kindly let me know the proper taxation under service tax

Regards

Sanjoy Das

AI Summary

Reverse charge on rent-a-cab and GTA: recipient liability varies; rent-a-cab RCM applies, consultant pays tax.
GTA road-transport services are taxable with the GTA liable to pay service tax unless the recipient falls within specified classes liable under reverse charge; an individual government road contractor is not liable under RCM. Rent-a-cab services follow Notification No. 30/2012 ST: abated-value supplies to non similar-business recipients trigger full reverse charge on the recipient, while non abated-value supplies to such recipients split tax liability 50/50 between recipient and provider. Consultancy by an individual is taxable and payable by the provider, not the recipient.