TaxTMI 
TaxTMI 
Service tax on GTA
15 Feb 2006 
1 Reply 
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Advance payments in GTA services are included in taxable value, treated like advances received by service providers.
Advance payments made to a goods transporter are to be treated for levy purposes in the same manner as advances received by a service provider; consequently, such advances are included in the value on which service tax liability arises for GTA services. (AI Summary)
Advance payments made to a goods transporter are to be treated for levy purposes in the same manner as advances received by a service provider; consequently, such advances are included in the value on which service tax liability arises for GTA services. (AI Summary)
We are fall under GTA services. if we have to pay advance amount to transportor is part of the value of taxable services?