Service tax liability of GTA & RCM when exempted service provided

[Das sanjoy]

We are the Govt. Road Contractor and we are the limited company..This work contract is exempted from service tax. Please confirm whether we are liable to pay service tax under GTA and Reverse charge mechanism . Kindly let me know the proper taxation under service tax Regards Sanjoy Das

AI Summary

Contractor Liable for Service Tax on GTA Services Under Reverse Charge, Exceptions in Notification 25/2012-ST Confirmed A government road contractor, structured as a limited company, inquired about their service tax liability concerning Goods Transport Agency (GTA) services and the reverse charge mechanism, despite their work contract being exempt from service tax. Two respondents confirmed that the contractor is liable to pay service tax on a reverse charge basis for GTA services, with exceptions as outlined in notification 25/2012-ST.