TaxTMI 
TaxTMI 
Goods Transport Agencies
05 Dec 2010 
3 Replies 
1677 Views Asked by
Input credit for reverse-charge GTA services permitted when recipient is liable to pay service tax under reverse charge.
Recipients liable to pay service tax on goods transport agency services under the reverse charge mechanism may claim the service tax paid as Cenvat Credit or input service credit, provided they are manufacturers or service providers with further duty or tax liability; Circular No. 97/8/2007 is cited for guidance. (AI Summary)
Recipients liable to pay service tax on goods transport agency services under the reverse charge mechanism may claim the service tax paid as Cenvat Credit or input service credit, provided they are manufacturers or service providers with further duty or tax liability; Circular No. 97/8/2007 is cited for guidance. (AI Summary)
can we take a benifit which is paid service tax on GTA.