26/2012-ST dated 20.06.12 allows abatement in excess of 25% of gross amount charged by the GTA service provider (sl.no.7) subject to fulfillment of condition at col. 4. In absence of any proof / information/ declaration/ undertakings given by the GTA service provider in respect of fulfillment of the condition, whether the abatement of 75% is allowable or not.
Debate on Abatement of Service Tax for GTA: Conditions Required? Changes Since 2008 and Budget 2015-2016 Amendments A discussion on a forum addresses whether a 75% abatement on service tax for GTA service providers is allowable without proof of condition fulfillment. One respondent states that without a declaration, the abatement is not allowable. Another notes that since 2008, service tax is payable on 25% of freight without evidence, as GTA services have been excluded from Output Service. A third respondent mentions the abatement was reduced to 70% from April 1, 2015, and conditions for claiming abatement are not required. The final reply emphasizes compliance with conditions for abatement, referencing an amended notification from Budget 2015-2016. (AI Summary)
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