Service Tax on GTA

[deepak kalambate]

Dear Sir,

Is there any exemption from payment of service tax GTA for service recipient?

[YAGAY and SUN]

No Sir, there is no such exemption notification issued by the Department but in case of export of goods, then exemption will be available as refund of service tax.

AI Summary

Service tax on goods transport agency: no recipient exemption; export-linked refund available under the tax regime. There is no exemption notification relieving a service recipient from liability to pay Service Tax on Goods Transport Agency (GTA) services; relief is limited to a refund mechanism when the services relate to the export of goods.