GTA service tax

[Guest]

Transportation of all Military canteen items from military Main canteen to different
military canteens (Unit run Canteen) grocery by road(GTA) is liable to service tax or not?. Is it
is necessary to collect and pay service tax by the service provider in this case.?
From where I can get the specific list of service tax exempted items of grocery ( for
exemption to GTA).Is there is any mechanism for checking a specific item exempted from
service tax for GTA for the transportation.(like applicability of VAT checking in
http://keralataxes.gov.in/taxrate.aspx)

AI Summary

Debate on Service Tax for Military Canteen Items via Goods Transport Agency; Exemptions and Reverse Charge Mechanism Clarified. A discussion on whether the transportation of military canteen items by road through a Goods Transport Agency (GTA) is subject to service tax. Participants debated if the service provider must collect and pay the tax. It was clarified that certain items are exempt under Notification No. 25/12-ST, and self-service (using military's own trucks) is not taxable. The liability for service tax depends on the nature of the service recipient, with exemptions outlined for specific categories. The reverse charge mechanism (RCM) does not apply in this scenario, as noted by multiple contributors.