GTA service tax

[frankling g]

1.While calculating the total turnover for Service tax of GTA , Can I deduct the abatement(70%) from the total turnover first and then deduct the fully exempted items % from the rest amount (pules rice, salt, milk ,chemicals,etc...) .Is this calculation is correct ? If it is wrong please suggest the correct method of calculation.

2. I am running GTA ( not owner of any vehicle . only hiring) .From the total bill amount of GTA in a year , if i deduct first the abated amount and then deduct the fully exempted items amount , after that if the turnover amount comes below 10 lakhs ,can i avail small scale exemption of service tax ?

AI Summary

Clarification sought on calculating GTA service tax turnover with 70% abatement and exemptions for rice, salt, milk. A participant inquired about calculating the total turnover for service tax related to Goods Transport Agency (GTA) services. They asked if they could first deduct a 70% abatement from the total turnover and then subtract fully exempted items like rice, salt, and milk to determine the correct turnover. They also questioned whether they could claim a small-scale exemption if the turnover falls below 10 lakhs after these deductions. The response directed them to refer to a specific issue ID for further guidance.