BACKGROUND As we know the Goods Transport Agency (GTA) services are taxable under the Finance Act, 1994 and abatement has also been provided @ 70 per cent vide abatement Notification dated June 20, 2012. Sometimes, the GTA service providers provide various auxiliary services such as loading/unloading/packing/unpacking etc. The regime of Service Tax has been changed … Continue reading SERVICE TAX LEVY ON SERVICES PROVIDED BY A GOODS TRANSPORT AGENCY Re: Circular No.186/5/2015-ST dated October 05, 2015