- Jan
- 08
- 2009
Service Tax Exemption for Services provided to GTA
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, IN PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 5th January, 2009
Notification No.1/2009 – Service Tax
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), and in supercession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.29/2008- Service Tax, dated the 29thJune, 2008, published in the Gazette of India Extraordinary, vide G.S.R.482 (E), dated the 29th June, 2008, except as things done or omitted to be done before such supercession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in sub-clauses (j), (k), (zr), (zza), (zzb), (zzzf), (zzzq) and (zzzzj) of clause (105) of section 65 of the Finance Act, provided by any person to a goods transport agency for use by the said goods transport agency to provide any service, referred to in sub-clause (zzp) of clause (105) of section 65 of the Finance Act, to a customer in relation to transport of goods by road, from the whole of the service tax leviable thereon under section 66 of the Finance Act subject to the condition that the invoice issued by such service provider, providing services should mention the name and address of the goods transport agency and also the name and date of the consignment note, by whatever name called, issued in his behalf.
(Unmesh Sharad Wagh )
Under Secretary to the Government of India
[F. No. 137/175/2008-CX-4]
Sandeep Kanoi+
4 pmt of service tax of GTA service u vl have 2 pay in cash, even if ur company is not exempted then also u vl have 2 pay in cash. GAR7 challan.
We have a LTD company engaged in Paper manufacturing.We have been exempted from payment of excise duty under notification from 01/03/2008.
Earlier service tax credit have been availed and utilised for pmt of excise duty.but now, after being exempted, how can we availed the service tax (on various type of services) cenvat credit.
we have to pay service tax on GTA, can we avail the above service tax cenvat credit for pmt of this GTA service tax.
When a company hires a truck not through Transport agency but direct from truck owners and freight amount is above Rs.1500 then whether service tax is applicable or not
i want now the under what code i have to pay the interest on GTA
Dear Sir,
Your Question is not clear so I will not be able to answer.
Dear sir
Our company engages services of transporters for sending goods directly from them, being independent owners of vehicles. We do not vehicles from any transporting agency. My request is, under this notification, are we also exumpted from paying service tax, when the frieght payable is more than 1500.00 Rs or is this applicable between transport agency and service provider. Kindly clarify.
Thanks
Subrahmanyam