Abatement for goods transport agency services applies when CENVAT credit is not claimed, reducing the taxable base for road transport. Abatement for services of a goods transport agency reduces the taxable base where the provider has not taken CENVAT credit on inputs, capital goods or input services; the effective taxable proportion of service tax is prescribed by notification and applies when the GTA issues a consignment note for road transportation. Ancillary services invoiced by the GTA form part of GTA service and are eligible for the abatement; guaranteed-time road deliveries remain GTA services provided the entire carriage is by road and a consignment note is issued.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Abatement for goods transport agency services applies when CENVAT credit is not claimed, reducing the taxable base for road transport.
Abatement for services of a goods transport agency reduces the taxable base where the provider has not taken CENVAT credit on inputs, capital goods or input services; the effective taxable proportion of service tax is prescribed by notification and applies when the GTA issues a consignment note for road transportation. Ancillary services invoiced by the GTA form part of GTA service and are eligible for the abatement; guaranteed-time road deliveries remain GTA services provided the entire carriage is by road and a consignment note is issued.
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