https://www.taxtmi.com/article/detailed?id=271 The government exempted specified input services from service tax when the service receiver is a Goods Transport Agency (GTA), subject to conditions: the receiver must qualify as a GTA and invoices must name the GTA and record consignment note particulars. The exemption covers newly listed services (clearing and forwarding, manpower supply, cargo handling, storage and warehousing, business auxiliary, packaging, business support) and reaffirms supply of tangible goods; it complements an existing abatement for GTA output services but does not permit input service credit, and its limited scope and documentation requirements may exclude legitimate GTA activity. en-us Wed, 21 Jan 2009 00:00:00 +0530 Sat, 01 Jan 2011 17:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=271 The government exempted specified input services from service tax when the service receiver is a Goods Transport Agency (GTA), subject to conditions: the receiver must qualify as a GTA and invoices must name the GTA and record consignment note particulars. The exemption covers newly listed services (clearing and forwarding, manpower supply, cargo handling, storage and warehousing, business auxiliary, packaging, business support) and reaffirms supply of tangible goods; it complements an existing abatement for GTA output services but does not permit input service credit, and its limited scope and documentation requirements may exclude legitimate GTA activity. Articles Service Tax Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=271