GTA service tax Exemption

[Guest]

If GTA (by road) (Transportation of canteen items( flours, pulses milk products, rice, sallt and other items needed at military/airforce unit run canteen) can convince the service tax authority that the nature of GTA business is purely related to the welfare of the public (defence personals /ex-service men and their families), can the GTA get service tax exemption,

AI Summary

Service tax exemption for military canteen transport limited to specific items; public welfare claim insufficient. A query was raised about whether a Goods Transport Agency (GTA) transporting canteen items for military units could obtain a service tax exemption by arguing that their business serves public welfare. One response clarified that items like milk, salt, and food grains are exempt from service tax under specific notifications, but other items are only exempt if the canteen is self-service. There is no exemption based solely on public welfare. Another participant agreed with this interpretation and thanked others for referencing previous discussions.