TaxTMI 
TaxTMI 
Sir,
In preview of notfn no.15/2012 dt.17.03.12, how much amount of service tax is to be paid by the person receiving the service. 100% or 25%(i.e.after 75% abatement.
Regards,
Mridul Sethi
GTA under notfn.# 15/2012
10 Jul 2012 
2 Replies 
1566 Views Asked by
Service tax abatement requires recipient to pay tax on taxable portion of transport charges and verify provider invoice declarations.
Notification 26/2012 grants a 75% abatement for GTA services, making 25% of transportation charges taxable; the service recipient must pay service tax on that taxable portion and ensure the provider's LR/consignment note and invoice state that no input tax credit on inputs, capital goods and input services has been availed. (AI Summary)
Notification 26/2012 grants a 75% abatement for GTA services, making 25% of transportation charges taxable; the service recipient must pay service tax on that taxable portion and ensure the provider's LR/consignment note and invoice state that no input tax credit on inputs, capital goods and input services has been availed. (AI Summary)