https://www.taxtmi.com/forum/issue?id=106743 Entitlement to the GTA 75 percent abatement requires that the GTA has not availed CENVAT credit of inputs, input services, or capital goods, demonstrated by a supplier declaration on letterhead or consignment note/invoice. If such proof exists, the taxable value should reflect the abatement rather than full gross receipts. Showing the full value in ST 3 may be a clerical mistake that can be corrected by producing consignment notes, trial balance entries and supplier declarations to substantiate the abated liability and limit tax and interest exposure. en-us Wed, 23 Apr 2014 17:22:08 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106743 Entitlement to the GTA 75 percent abatement requires that the GTA has not availed CENVAT credit of inputs, input services, or capital goods, demonstrated by a supplier declaration on letterhead or consignment note/invoice. If such proof exists, the taxable value should reflect the abatement rather than full gross receipts. Showing the full value in ST 3 may be a clerical mistake that can be corrected by producing consignment notes, trial balance entries and supplier declarations to substantiate the abated liability and limit tax and interest exposure. Discussion-Forum Service Tax Wed, 23 Apr 2014 17:22:08 +0530 https://www.taxtmi.com/forum/issue?id=106743