Diference between Service tax and GTA service tax

Hi,
Kindly tell me what is the difference between service tax and GTA service tax and their accounting entries in SAP ?
With Regards,
Samrat

Hi,
Service Tax is charged by the service vendor and you pay the service tax to the vendor along with his payment. Once you pay the service tax, it is the liability of the vendor to pay the service tax amount collected from you to the Government.
GTA is Goods Transport Authority. When you receive any service from any transport vendor, he will not charge service tax from you though it attracts service tax. It is your liability to pay the service tax to Government for the services received from the transport vendor.
In case of normal service tax it is treated as input tax and credit for the same is taken (similar to excise). But, in case of GTA you have to create the liability at the time of receiving the service and make the payment directly to the Government.
Regards
Ramakrishna

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