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    <title>Service Tax exemption on certain GTA Services</title>
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    <description>Service tax exemption applies to specified services supplied to a Goods Transport Agency by sub contractors, including clearing and forwarding, manpower supply, cargo handling, storage and warehousing, business auxiliary, packaging, business support and supply of tangible goods. The exemption addresses double taxation that would arise because expenditure on these inputs is included in the gross freight base after abatement while GTAs are ineligible for credit, thereby preventing tax being levied twice on the same transport-related inputs.</description>
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