GTA Service provider

[Biplab Malakar]

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.

 

[SHIVKUMAR SHARMA]

Mr.Malakar

In absence of declaration,Yor are not allowable abatement.

Regards

SHIVKUMAR SHARMA

[SR AGRAWAL]

Service Tax is payable on 25% of the freight without any declaration or any evidence from 2008 on wards.

As on now GTA service has been excluded from Output Service, as such neither any declaration nor any evidence of non availment of CENVAT is required.

Regards,

S R AGRAWAL.

[Manoj Agarwal]

1. The abatement has been reduced to 70% from 75% w.e.f. 01-04-2015.

2. The service recipient is not required to fulfill the condition given under N/N-26/2012 for claiming abatement.

[YAGAY andSUN]

Dear Biblab Malakar,

Service provider has to comply with the condition, otherwise no abatement would be available to service recipient.

Please check the amended notification by Budget 2015-2016 in this regard.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

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.