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    <title>Benefit of exemption limit - GTA</title>
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    <description>Eligibility for the small service provider exemption is determined by the aggregate value of taxable services provided in the preceding financial year not exceeding Rs.4 lakh; in computing that aggregate, receipts from service receivers liable to pay service tax on GTA services are excluded. The exemption is subject to notification conditions and is not available to persons liable to pay service tax as receivers of GTA services under the service tax rules.</description>
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      <description>Eligibility for the small service provider exemption is determined by the aggregate value of taxable services provided in the preceding financial year not exceeding Rs.4 lakh; in computing that aggregate, receipts from service receivers liable to pay service tax on GTA services are excluded. The exemption is subject to notification conditions and is not available to persons liable to pay service tax as receivers of GTA services under the service tax rules.</description>
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