https://www.taxtmi.com/forum/issue?id=109296 When ancillary services are charged in the same invoice by a goods transport agency, those services are to be treated as part of GTA service and qualify for the abatement; tax is thus payable on the invoice value after abatement, subject to non availability of CENVAT credit. The circular is prospective and does not change who is liable under the reverse charge mechanism; supplementary invoices may be raised to collect tax where appropriate. en-us Fri, 16 Oct 2015 19:26:35 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109296 When ancillary services are charged in the same invoice by a goods transport agency, those services are to be treated as part of GTA service and qualify for the abatement; tax is thus payable on the invoice value after abatement, subject to non availability of CENVAT credit. The circular is prospective and does not change who is liable under the reverse charge mechanism; supplementary invoices may be raised to collect tax where appropriate. Discussion-Forum Service Tax Fri, 16 Oct 2015 19:26:35 +0530 https://www.taxtmi.com/forum/issue?id=109296