https://www.taxtmi.com/forum/issue?id=167 Excise authorities contended that the Goods Transport Agency abatement applies only to the provider, not the recipient. The reply states that where the statutory scheme makes the availer liable as an assessee for GTA services, the availer is entitled to claim the notification-based abatement and may contest the show-cause notice. en-us Wed, 26 Apr 2006 17:30:02 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=167 Excise authorities contended that the Goods Transport Agency abatement applies only to the provider, not the recipient. The reply states that where the statutory scheme makes the availer liable as an assessee for GTA services, the availer is entitled to claim the notification-based abatement and may contest the show-cause notice. Discussion-Forum Service Tax Wed, 26 Apr 2006 17:30:02 +0530 https://www.taxtmi.com/forum/issue?id=167