Clarification of abatement under GTA services

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....larification of abatement under GTA services<br> Query (Issue) Started By: - V K Prasad Dated:- 26-4-2006 Last Reply Date:- 26-4-2006 Service Tax<br>Got 1 Reply<br>Service Tax<br>We have taken service....

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.... tax registration for payment of service tax under GTA as an availer of service. Excise authorities have issued showcause notice stating that abatement under notification no. 32/2004. is available onl....

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....y for Goods transport agency and not for the person who avails such service. As per the provisions of Service Tax, for GTA the availer has been made liable to pay service tax (if he satisfies the cond....

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....itions of categories of assessees mentioned in the notification) which implies that they are also eligible for abatement of 75% allowed under the notification. Please clarify. Reply By Surender Gupta....

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....: The Reply: The action of excise authorities is not correct. You have strong case to fight and eligible to avail the benefit of exemption of 75% even in the capacity of receiver of such service.<br> ....

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