https://www.taxtmi.com/manuals?id=1547 Abatement for services of a goods transport agency reduces the taxable base where the provider has not taken CENVAT credit on inputs, capital goods or input services; the effective taxable proportion of service tax is prescribed by notification and applies when the GTA issues a consignment note for road transportation. Ancillary services invoiced by the GTA form part of GTA service and are eligible for the abatement; guaranteed-time road deliveries remain GTA services provided the entire carriage is by road and a consignment note is issued. en-us Sat, 16 Jul 2016 15:46:00 +0530 Fri, 22 Jul 2016 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1547 Abatement for services of a goods transport agency reduces the taxable base where the provider has not taken CENVAT credit on inputs, capital goods or input services; the effective taxable proportion of service tax is prescribed by notification and applies when the GTA issues a consignment note for road transportation. Ancillary services invoiced by the GTA form part of GTA service and are eligible for the abatement; guaranteed-time road deliveries remain GTA services provided the entire carriage is by road and a consignment note is issued. Manuals Service Tax Sat, 16 Jul 2016 15:46:00 +0530 https://www.taxtmi.com/manuals?id=1547