GTA service tax Exemption

[Asked by 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 GTA transport depends on item-based notification exemptions and self-service canteen status.
Whether a GTA transporting items for a military/airforce unit can claim a service tax exemption: milk, salt and food grains (flours, pulses, rice) are statutorily exempt under the notification framework; other canteen items attract exemption only if the canteen is operated as self-service, and a general welfare-based exemption is not available.