Good Transport operator - GTO

[Guest]

What are the services / contracts can be done by GTO without collect & pay service tax.

[Ganeshan Kalyani]

Service tax is exempted if the turnover is below the threshold limit of ₹ 10 lacs.

AI Summary

Service tax exemption for transport operators applies when turnover falls below the statutory threshold, relieving collection obligations. Service tax obligation for a Goods Transport Operator is contingent on aggregate turnover: service tax is not required to be collected or paid where turnover remains below the prescribed threshold, relieving qualifying operators from registration, collection, and payment duties.