A brief note on Goods Transport Agency (GTA) Service

A brief note on Goods Transport Agency (GTA) Service

An Insight into History of Goods Transport Agency

Service Tax was first introduced on Goods Transport Operator (GTO) services with effect from 16-11-1997. However, due to several oppositions from the truck associations, the levy of service tax on the same was withdrawn with effect from 02-06-1998. Since the magnitude of revenue loss from the withdrawal of service tax on transport services by road became so high that the Ministry of Finance once again introduced the tax on Goods Transport Agency (GTA) Services with effect from 01-01-2005.

With the re-introduction of service tax on transportation services by road, the incidence of tax has been shifted from Goods Transport Operator (GTO) to Goods Transport Agency (GTA). In fact a very thin linedistinction can be drawn between the two, which can be noted from the Budget Speech dated 08-07-2004 delivered by Hon’ble Finance Minister, Shri P.Chidambaram which reads:

“the tax would be only on transport booking agents and there is no

intention to levy service tax on truck owners or truck operators”

Goods Transport Agency – Definition

It would be pertinent to note that Clause (p) of Section 66D (Negative List) specifies transportation of goods by road except when provided by GTA as a Non-Taxable service. It means that only service provided by GTA is taxable. Now the question arises as to what technically is a Goods Transport Agency. Goods Transport Agency as defined u/s 65B(26) of Finance Act,1994 introduced with effect from 01-07-2012 means:

•  Any person;
• that provides service ‘in relation to’;
• transport of goods by road; &
• issues consignment note.

It may be noted that the definition uses the word “means” which makes the definition restrictive and exhaustive. As defined above, the aforementioned points are the mandatory ingredients for the purpose of levy of service tax on GTA. Besides the phrase used in the definition ‘in relation to’ has extended the scope of GTA, which includes various intermediary and ancillary services such as loading, unloading, packing, unpacking, transhipment, temporary warehousing and is to be treated as part of GTA service for the successful provision of the principal service. Further, it needs to be mentioned that any service which has a direct or indirect connection with a specified service has to be treated as ‘in relation to’ that specific service. The aforesaid can be affirmed from the decision laid down by Hon’ble Supreme Court in the case of Doypack Systems (P) Ltd. vs. Union of India 1998(36)ELT 201(SC).

Moreover, any person who is the owner of trucks or arranges the trucks by hiring them and provides transportation service cannot be termed as GTA. In addition to this, a GTA must have a direct contract with consignor/consignee and receive freight from consignor/consignee.

Now the question which puts many minds into dilemma is the issue pertaining to consignment note. What actually is it? Let us have a brief analysis on it.

Consignment Note

Generally, when a person deposits the goods with any transporter for the purpose of transport to a given destination, the transporter issues the lorry receipt or consignment note to the person depositing the goods. The name of the consignee is mentioned on such note. The original copy of the lorry receipt is sent by the person depositing the goodsi.e consignor to the consignee to enable him to collect the goods from the transporter.

Further, it has been made mandatory for every GTA to issue consignment note to the receiver of service under Rule 4B of Service Tax (Fifth Amendment) Rules, 2004. It would be pertinent to note that the failure to issue consignment note would merely be a violation of law but will not discharge the service receiver from paying his liability.The aforesaid can be affirmed from the case of Bharati Soap Works v CCE [2008]13 STT 196.

Liability to pay Service Tax

When the taxable service is provided by GTA to an individual, HUF, sole proprietorship or an unregistered partnership firm, then it is the GTA who is liable to pay service tax on the taxable value of the services provided. However, as per Clause (2) of Notification No. 30/2012 – ST dated 20-06-2012, 100% liability (popularly known as, Complete Reverse Charge Mechanism) to pay service tax has been shifted from service provider to service receiversubject to the condition that the service receiver must belong to any of the specified categories which includes factory(registered under Factories Act,1948), company, registered corporation, registered society, registered body corporate or a registered partnership firm.

Now, the common question which arises is that whether the threshold limit of INR 10 lacs needs to be considered, in case the liability to pay service tax falls on service receiver. In this connection, it would be pertinent to note that the threshold exemption of INR 10 lacs under Notification No. 33/2012–ST is made available only to service provider and not to service recipient. The service receiver is liable to pay service tax under Reverse Charge Mechanism.

Abatement/ value-based exemption in Value

An abatement of 75% of gross amount charged is permitted for determining the value on which tax is payable. In simple words, as per entry no. 7 of Notification No. 26/2012 – ST dated 20-06-2012, the service tax is payable for services provided by GTA on 25% of gross amount charged. But one needs to be cautious that if abatement of 75% is availed then CENVAT credit on inputs, capital goods and input services is prohibited if used for providing output service.

Besides abatement, it would be relevant to note that certain value based exemptions have also been inserted vide Item No. 21 of Notification No. 25/2012-ST dated 20-06-2012 which grants full exemption under two circumstances namely (i) where the gross amount charged on goods transported in a single goods carriage does not exceed INR 1500; & (ii) where the gross amount charged for transportation on a consignment of all such goods for a single consignee does not exceed INR 750.

Consignor Ltd., a public limited company, engaged in manufacturing of excisable goods arranges for the transportation of goods from Goods Transport Agency to the Consignee Ltd. The GTA charges a consideration of INR 10000 from Consignee Ltd.

What will be the amount of service tax & who shall be liable to pay service tax?

Since both the consignor & consignee falls under the specified category, the liability to pay service tax falls on consignor or consignee whoever pays freight or is liable to pay freight. In the instant case, as the freight is paid by the consignee, the liability to pay service tax also falls on consignee under the Reverse Charge Mechanism by availing an abatement of 75% on the gross amount charged by the GTA. It is pertinent to note that the Consignee will have to mandatorily take registration of GTA Services and pay service tax & accordingly file the half yearly return in Form ST-3. Service Tax payable by Consignee = INR 309 (10000*25%*12.36%)

What if the consideration is reimbursed to the consignor from the consignee?

It may be noted that generally the freight is paid by the person who is the recipient of goods. However, in some cases, when the goods are sold on Free on Board (FOB) basis, it is the consignor who pays the freight. In this regards, it is relevant to note that in M/s Sumangalam Suitings Pvt. Ltd. & Others vs. CCE, the Hon’ble Tribunal has held that if the consignor has engaged a GTA for delivery of goods to the consignee, it cannot be contended that the consignee is liable to pay service tax, even if the consignee would have reimbursed freight charges to the consignor. Service Tax payable by Consignor = INR 309 (10000*25%*12.36%)

What if the Consignor/Consignee (liable to pay) is an individual, proprietorship firm, or unregistered partnership firm?

If the consignor/consignee is an individual, proprietorship firm or unregistered partnership firm, then the liability to pay service tax falls on service provider i.e. GTA subject to the condition that threshold limit of INR 10 Lacs must have exceeded. The GTA may not claim CENVAT credit of inputs and input services in case it claims abatement. Service Tax payable by GTA = INR 309 (10000*25%*12.36%).

Cenvat Credit on GTA Services

Rule 2(l) of the Cenvat Credit Rules, 2004 defines Input Services as “inward transportation of inputs or capital goods and outward transportation upto place of removal”.It would be relevant to note that if the manufacturer utilizes the services of GTA for inward transportation, then without giving any second thought to other things, the manufacturer can avail the CENVAT credit of service tax paid on GTA. But the doubt may arise in case of Outward freight. Is CENVAT credit allowed on outward transportation?

From the afore-mentioned definition of Input service, it is crystal clear that outward transportation upto place of removal is eligible for credit. Here, emphasis should be placed on the phrase “up to the place of removal”. Now, one may question that when can outward transportation is to be treated as input service?In this regard, Circular No. 97/8/2007 dated 23^rd August, 2007 may be referred wherein it is stated that if the following three conditions are satisfied then only outward transportation is to be treated as input service, which are mentioned here-in-below:

(i)                 The ownership is with the seller till the doorstep of the buyer;

(ii)               The seller shall bear the risk of loss or damage during transit; &

(iii)             The freight charges were integral part of the price.

And accordingly by satisfying the aforesaid conditions, a manufacturer paying the service tax on GTA service can avail the CENVAT credit on outward transportation.

Nischal

Aditya

                                                                  

By Aditya Singhania & Nischal Agarwal

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Assessee not expected to verify with Department in order to avail Cenvat credit, whether supplier had paid duty on inputs or not.

Assessee not expected to verify with Department in order to avail Cenvat credit, whether supplier had paid duty on inputs or not.

We are sharing with you an important judgement of the Hon’ble Supreme Court of India, in the case of Commissioner of Central Excise, Jalandhar vs. M/s. Kay Kay Industries [AIT-2013-147-SC] on following issue:

Issue:

Whether the assessee is expected to verify with Department whether supplier had paid duty on inputs supplied by Manufacturer-Supplier in order to avail deemed MODVAT credit?

Facts & Background:

M/s Kay Kay Industries (“the Respondent” or “the assessee”) availed deemed MODVAT credit of Rs. 77,546/- during the quarter of March, 2000 on the strength of invoices issued by M/s. Sawan Mal Shibhu Mal Steel Re-Rolling Mills, Mandi Govindgarh, supplier of inputs. During MODVAT verification it was found that the supplier of inputs had not discharged full duty liability for the period covered by the invoices on the strength of which the Respondent took the benefit of deemed MODVAT credit. The Competent Authority was of the view that it was obligatory on the part of the Respondent to take all reasonable steps to ensure that the appropriate duty of excise had been paid on the inputs used in the manufacture of their final product as required under Rule 57A(6) of the Central Excise Rules, 1944 (“the Rules”) read with notification No. 58/97-CE(NT) dated 30.8.1997 (“the  notification”) and issued a show-cause notice on 19.1.2001 proposing recovery of deemed MODVAT credit of Rs. 77,546/- and imposition of penalty. The adjudicating authority, after receipt of the reply to the show-cause notice, by order dated 22.3.2002, disallowed the deemed MODVAT benefit availed earlier and ordered for recovery of the said sum along with interest, and, further imposed penalty of Rs. 40,000/-.

Being aggrieved by the aforesaid order the Respondent preferred an appeal before the Commissioner (Appeals), Central Excise, Jalandhar, who concurred with the view taken by the adjudicating authority. However, it reduced the penalty from Rs. 40,000/- to Rs. 20,000/-. Thereafter, the Respondent preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal (“the Tribunal”) who quashed the orders passed by the adjudicating authority and that of the appellate authority.

Questioning the justifiability of the aforesaid order, Revenue preferred an appeal before the High Court who concurring with the view expressed by the Tribunal dismissed the appeal. Hence, the Revenue preferred an appeal before the Hon’ble Supreme Court.

Held:

It was held by the Hon’ble Supreme Court that Rule 57A (6) of the Rules postulates and requires “reasonable care” and not verification from the Department whether the duty stands paid by the manufacturer-seller.

The Hon’ble Supreme Court held that there is no dispute that a declaration was given by the manufacturer of the inputs indicating that the excise duty had been paid on the said inputs under the Act.

It is also not in dispute that the said inputs were directly received from the manufacturer but not purchased from the market. There is no cavil over the fact that the manufacturer of the inputs had declared the invoice price of the inputs correctly in the documents.

Rule 57A (6) of the Rules requires the manufacturer of final products to take reasonable care that the inputs acquired by him are goods on which the appropriate duty of excise as indicated in the documents accompanying the goods, has been paid.

The notification has been issued in exercise of the power under the said Rule. The notification clearly states to which of those inputs it shall apply and to which of the inputs it shall not apply and what is the duty of the manufacturer of final inputs. Thus, when there is a prescribed procedure and that has been duly followed by the manufacturer of final products, it cannot be perceived that the assessee had not taken reasonable care as prescribed in the notification. Due care and caution was taken by the Respondent. It is not stated what further care and caution could have been taken.

Therefore, the Hon’ble Supreme Court dismissed the appeal and decided the case in favour of the Respondent.

Present Scenario under the Cenvat Credit Rules, 2004 (“the Credit Rules”):

As such there is no specific condition under the Credit Rules that the assessee has to verify with Department in order to avail Cenvat credit, whether supplier had paid duty on inputs supplied by Manufacturer-Supplier. Further, Sub rule (5) and (6) of Rule 9 of the Credit Rules, only specify that burden of proof lies on Manufacturer or Service Provider regarding admissibility of the CENVAT credit on Inputs, Capital Goods and Input Services as reproduced here in below:

“(5) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt, disposal, consumption and inventory of the input and capital goods in which the relevant information regarding the value, duty paid, CENVAT credit taken and utilized, the person from whom the input or capital goods have been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit.

(6) The manufacturer of final products or the provider of output service shall maintain proper records for the receipt and consumption of the input services in which the relevant information regarding the value, tax paid, CENVAT credit taken and utilized, the person from whom the input service has been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit.”

Recently, the Hon’ble Delhi Tribunal in the case of CC & CCE Vs M/s Juhi Alloys Ltd (2013-TIOL-1310-CESTAT-DEL) has held that “A buyer can take steps which are in their control and he cannot be expected to verify the records of the supplier's broker (i.e dealer) to check whether in fact the supplier has paid duty on the goods supplied by him or not - as long as bonafide nature of the consignee transaction is not doubted, credit should not be denied - Revenue appeals rejected: CESTAT [paras 6, 7 & 8]:DELHI CESTAT”

Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us.

Thanks & Best Regards.

Bimal Jain
FCA, FCS, LLB, B.Com (Hons)
Mobile: +91 9810604563
E-mail: bimaljain@hotmail.com

Released a Book - "Guide to Service Tax Voluntary Compliance Encouragement Scheme, 2013", authored by Bimal Jain, FCA, FCS, LLB

Disclaimer: The contents of this document are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon.

Readers are advised to consult the professional for understanding applicability of this newsletter in the respective scenarios. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission.

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SERVICE TAX LIABLITY ON CRICKTERS

The central government has introduced the concept of Negative List w.e.f. 01-07-2012, under which all persons providing any SERVICE which is not covered under the Negative List (Sec. 66 D) or Mega Exemption Notification (Notification No. 25/2012 dated 20-06-2012) shall be liable to pay Service Tax, subject to an exemption of the Threshold Limit of Rs. 10 Lakhs (Notification No. 33/2012 dated 20-06-2013).

Frequently Asked Questions:-

 FAQ 1: What is considered as a Service, under the Service Tax?

Ans. 1: Service [As per section 65 B (44)] means any activity carried out by a person for another for a consideration, and includes a declared service.

 FAQ 2: Is the services provided by a Player, coach, referee, umpire or a team manager for participation in a sporting event organized by BCCI considered as a Service under the ‘Service Tax’

Ans. 2: YES

 FAQ 3: Is this service covered under the Negative List?

Ans. 3: NO

 FAQ 4: Is there any relief for sportsman under the Mega Exemption Notification?

Ans. 4: Following exemptions are provided under the Mega Exemption Notification for sportsman:-

PARA 8: Services by way of training or coaching in recreational activities relating to arts, culture or sports;
PARA 10: Services provided to a recognised sports body by-(a)  an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;(b)another recognised sports body;

 FAQ 5 : If a person is a coach or trainer associated with BCCI on contract, will he be covered under PARA 8 of the Mega Exemption Notification?

Ans.5 : NO – The important point of consideration in para 8 is that the coaching/ training should be for recreational purpose and not for any professional development. Whereas the coaches attached with BCCI or affiliated bodies are training professionals and not leisure seekers.

 FAQ 6: Whether BCCI is a recognized sports body for coverage under Para 10 of the Mega Exemption Notification?

Ans. 6 : A ‘Recognised Sports Body is defined at S. No.(za) of Para 2 of Mega Exemption Notification. The critical areas for consideration are as below:-

S. No.	Qualification for a Recognised Sport Body	Whether BCCI Qualifies under the Criterion	Remarks	Impact
1.	The Indian Olympic Association	No	-	-
2.	Sports Authority of India	No	-	-
3.	A National Sports Federation (NSF) recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations	No	BCCI has not been recognised as a National Sports Federation for the year 2013: LIST OF NATIONAL SPORTS FEDERATIONS	-
4.	National Sports Promotion organizations recognised by the Ministry of Sports and Youth Affairs of the Central Government	No	-	-
5.	The International Olympic Association or a federation  recognised by the International Olympic Association	No	Although ICC is recognised by IOA but this is not applicable on its affiliated associations	-
6.	A federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India	Yes	ICC is an international federation which regulates cricket and BCCI is its affiliates federation/ body regulating cricket in India.	It will cover only BCCI and not its affiliated federations

FAQ 7: Which payment received by a player, referee, coach, umpire and a team manager are covered under the Para 10 of the Mega Exemption Notification? Ans. 7 : Details of coverage and non-coverage is discussed as below:-

S. No.	Nature of Payment	Coverage under Para 10 of Mega Exemption Notification
A.	Match Fees for participation in any sporting event	Covered
B.	Annual Contract Fees as a team member	Covered
C.	Prize Money for Extraordinary Performance	Not Covered
D.	Annual Share in Profit	Not Covered
E.	Receipts from Endorsements and Advertising Contracts	Not Covered
F.	Receipts as Brand Ambassadors	Not Covered
G.	Receipts for participating in various events like award functions, hotel inauguration etc	Not Covered

FAQ 8 : What was the position prior to 01-07-2012?
Ans. 8:  Prior to 01-07-2012 services listed under para 1 to 4 of the Ans. 7 above were non taxable for all sportsman including BCCI and its affiliated federations. However, Endorsements, Sponsorships, Event Participation fees etc were taxable even before 01-07-2012.

 FAQ 9: What is the suggestion for a player associated with BCCI or its affiliated federation – who has not got himself, registered till date and has been receiving taxable revenue from BCCI or its affiliated federations?

Ans. 9:  The player should apply for registration under Service Tax to cover there liability w.e.f. 01-07-2013.In order to save the interest and penalties for delays in registration, payment of taxes and filling of returns upto 31-12-2013 – A declaration should be made under the Service Tax Voluntary Compliance Encouragement Scheme, 2013.

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Service Tax not applicable on Electricity charge recovered from tenant

Electricity charge recovered from tenant not includible in renting of immovable property:

An important judgement of the Ld. Commissioner of Central Excise (Appeals), Chennai in the case of In Ticel Bio Park Ltd. (2013) 33 taxmann.com 102 (CCE‐Chennai) on following issue:

Issue:

Whether electricity charges towards electricity consumed by tenant, recovered on actual basis by landlord are includible in value of renting of immovable property services?

Facts & Background:

M/s Ticel Bio Park Ltd. (“the Appellant”) was rendering “Renting of Immovable Property Services” (“the renting services”). However, the Appellant didn't include the electricity and air conditioning charges in the taxable value while paying service tax on the charges collected towards 'Renting of Immovable Property Services'. The Department contended that the electricity charges were liable to service tax by inclusion in the value of the renting services.

The Appellant contended that no service tax is payable on the electricity charges which was the actual amount paid to the Electricity Board as the same is deductible in terms of Rule 5(2) of the Service Tax (Determination of Value) Rules, 2006 (“the Valuation Rules”) under “Pure agent”.

Further, the Appellant also argued that no service tax is payable on supply of electricity which is ‘goods’ and not‘service’.

Decision:

It was held by the Ld. Commissioner of Central Excise (Appeals) (“the Commissioner Appeals”) that no Service tax is demandable on electricity charges recovered on actual basis, which was paid to the Electricity Board.
The Commissioner Appeals observed that the Appellant had provided individual electricity meters for each module in the tenancy area for every tenant and maintained complete record of the electricity consumption for every month. The Appellant collected charges for electricity consumed by tenants and remitted to the Electricity Department. The Appellant did not collect any excess money over the electricity charges. Therefore, the activity of the Appellant was covered by the definition of Pure Agent as per Rule 5(2) of the Valuation

Rules and such reimbursable expense need not be included in the taxable value of the Renting services.

It is pertinent to note that the exclusion from the taxable value is given in sub‐rule (2) of Rule 5 of the Valuation Rules, as to the expenditure or costs incurred by the service provider as a pure agent of the recipient of service, on fulfilment of certain conditions enumerated there in. It is construed that the expenditure incurred for procuring the goods and services for the service recipient by the service provider and which was recovered on actual basis will not be included in the taxable value.

Further, it was held that the activity of providing electricity consumed by tenants and remitted to the Electricity Board tantamount to sale of goods and no service is rendered by the Appellant.
Hence,the case was decided in favour of the Appellant.

Relevant legal provisions post Negative List Regime w.e.f 1‐7‐2012:

Service tax is not applicable w.e.f.July 1, 2012 under Section 66D(k) of the Finance Act, 1994 (“the Finance Act”) on transmission or distribution of electricity by an electricity transmission or distribution utility. An ‘electricity transmission or distribution utility’ has been defined in Section 65B(23) of the Finance Act. It includes the following –
• the Central Electricity Authority

• a State Electricity Board 

• the Central Transmission Utility (CTU) 

• a State Transmission Utility (STU) notified under the Electricity Act, 2003 (36 of 2003) 

• a distribution ortransmission licensee licensed underthe said Act

• any other entity entrusted with such function by the Central or State Government.

This Article has been written by Vinanti Zatakiya. You can reach her at vinanti2504@gmail.com

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New Accounting Codes for Payment of Service Tax

New Accounting Codes for Payment of Service Tax

(w.e.f. 01.07.2012)

In general course, service provider has to deposit service tax under the respective accounting codes having regard to category of taxable service provided. However, after the introduction of Negative List approach w.e.f. 01.07.2012 under the Finance Act, 1994, when various categories of taxable services are no more available, an issue arises regarding existing accounting code under which service provider is required to make payment of tax. Recently CBEC vide F.No.341/21/2012-TRU dated 6^th July, 2012 has resolved this issue by providing new accounting codes for payment of service tax as applicable with effect from 1^st July, 2012:-

Name of Services	Accounting codes
	Tax collection	Other Receipts	Penalties	Deduct refunds
All Taxable Services	00441089	00441090	00441093	00441094

 CBEC has also clarifies that service specific accounting codes will also continues to be operational for payment of service tax pertaining to period prior to 1st July, 2012. Further, accounting codes for payment of Primary Education Cess and Secondary and Higher Education Cess will continue to remain same.

By C.A. Vishal Tayal

9899122879

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E filing of Service Tax Return

This Article has been shared by CA Vishal Tayal. He can be reached at cavishal.tayal@gmail.com and his contact no. is 9899122879

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Service Tax Notification 20-6-2012

40/2012-ST dt. 20-06-2012  [Eng]	Exemption on services provided to SEZ authorised operations
39/2012-ST dt. 20-06-2012  [Eng]	Notification under rule 6A of Service Tax Rules
38/2012-ST dt. 20-06-2012  [Eng]	Amendment of Notification 28/2011-ST
37/2012-ST dt. 20-06-2012  [Eng]	Seeks to amend point of Taxation Rules
36/2012-ST dt. 20-06-2012  [Eng]	Seeks to amend Service Tax Rules
35/2012-ST dt. 20-06-2012  [Eng]	Rescinding of certain notification
34/2012-ST dt. 20-06-2012  [Eng]	Rescinding of certain notifications
33/2012-ST dt. 20-06-2012  [Eng]	Exemption to Small service providers
32/2012-ST dt. 20-06-2012  [Eng]	Exemption of services provided by TBI/STEP
31/2012-ST dt. 20-06-2012  [Eng]	Exemption to specified services received by exporter of goods
30/2012-ST dt. 20-06-2012  [Eng]	Notification under sub-section (2) of section 68
29/2012-ST dt. 20-06-2012  [Eng]	Exemption on property tax paid on immovable property
28/2012-ST dt. 20-06-2012  [Eng]	Place of Provision of Services Rules,2012
27/2012-ST dt. 20-06-2012  [Eng]	Exemption to services for the official use of foreign Diplomatic Mission
26/2012-ST dt. 20-06-2012  [Eng]	Abatement notification
25/2012-ST dt. 20-06-2012  [Eng]	Mega exemption notification

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How to file service tax return

To Download the Procedure of filing Service Tax Return Click here

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