https://www.taxtmi.com/forum/issue?id=117694 The primary issue is whether amounts received by a proprietor for hiring trucks/tempos to an intermediary qualify for exemption under Sr. No. 22 of Notification No. 25/2012 ST when the intermediary is a Goods Transport Agency. The practical defense requires documentary proof that all service recipients were GTAs and that the transactions fit the exempt description; alternatively, examining hiring agreements for transfer of the right to use the vehicles may negate provision of taxable services. The claimant must substantiate the exemption with records when replying to Show Cause Notices. en-us Sun, 12 Dec 2021 10:48:44 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117694 The primary issue is whether amounts received by a proprietor for hiring trucks/tempos to an intermediary qualify for exemption under Sr. No. 22 of Notification No. 25/2012 ST when the intermediary is a Goods Transport Agency. The practical defense requires documentary proof that all service recipients were GTAs and that the transactions fit the exempt description; alternatively, examining hiring agreements for transfer of the right to use the vehicles may negate provision of taxable services. The claimant must substantiate the exemption with records when replying to Show Cause Notices. Discussion-Forum GST Sun, 12 Dec 2021 10:48:44 +0530 https://www.taxtmi.com/forum/issue?id=117694