Importance of Service Tax on GTA, Importance of Service Tax on Legal Consultancy Service, Meaning of GTA. To know more about Service Tax in case of Good Transport of Agency

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WWW.LEGALRAASTA.COM
SERVICE TAX IN CASE OF GOODS
TRANSPORT AGENCY AND LEGAL
COSULTANCY SERVICES

2. MEANINGOFGTA
MEANING OF GTA
As per Finance Act 1994, ‘Goods Transport Agency (GTA)’ means any person who provides service in
relation to transport of goods by road and issues consignment note, by whatever name called.
The Finance Act, 1997 had levied Service Tax on Goods Transporter in 1997 which was subsequently
withdrawn after nation-wide strike. Finally, levying service tax on Transport of Goods by Road is made
w.e.f. 01.01.2005.

3. IMPORTANCEOFSERVICETAXONGTA
Importance of Service Tax on GTA
The GTA service is enumerated under reverse charge notification no. 30/2012 dated 20.06.2012. As per the
notification, full service tax shall be paid by the person liable for paying service tax other than the service
provider after considering abatement. The abatement for GTA service as given under notification no. 26/2012
Dated 20.06.2012 as amended from time to time is 70% and therefore 30% of service tax is liable to be paid. In
fact, the abatement ratio has been amended vide notification no.8/2015 dated 1st March, 2015 and the change
of abatement from 75% to 70% is w.e.f.1st April, 2015. The said abatement is eligible subject to the conditions as
amended in the said notification.
As per Service Tax Rules, 1994, the
person who pays or is liable to pay
freight, either he himself or through
his agent, for the transport of goods
by road in goods carriage, has been
made liable to pay service tax. But, if
the person liable to pay freight is
located in non-taxable territory, then
the person liable to pay service tax
shall be the service provider.
The gross amount charged on
consignments transported in a
goods carriage does not exceed
rupees on thousand five hundred.
The gross amount charged on an
individual consignment transported
on a goods carriage does not
exceed rupees seven hundred fifty.

4. ADVANTAGESOFPUBLICLIMITEDCOMPANY
LEGAL CONSULTANCY SERVICES
As per Service Tax Rules, 1994, ‘Legal Service’ means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational services before any court, tribunal
or authority. Legal service would include advice, consultancy, technical assistance in legal matter and
appearance before court and various judicial and quasi-judicial authorities. Service tax was first introduced on
‘Legal Consultancy Service’ from 01.09.2009 by the Finance (No.2) Act, 2009 by inserting clause (zzzzm) in
Section 65 (105) of the Finance Act, 1994.
As per notification no. 30/2012 dated 20.06.2012, any legal services provided or agreed to be provided by
individual advocate or a firm of advocates by way of legal services and arbitral tribunal, the service tax has to be
discharged by the service receiver i.e. business entity on 100% Value of service under reverse charge
mechanism.

5. An arbitral
tribunal
• Any person other than a business entity
• A business entity with a turnover up to rupees ten lakh in
the preceding financial years
An individual as
an advocate or a
partnership firm
of advocates
• an advocate or partnership firm of advocates
providing legal services
• any person other than a business entity
IMPORTANCEOFSERVICETAXONLEGALCONSULTANCYSERVICE
Importance of Service Tax on Legal Consultancy Service
As per Notification No.25/2012- Dated- 20th June, 2012 , legal service tax is exempt if service is provided by,-

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