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of <h1>Service Tax Notices to GTAs Must Go to Central Offices, Not Branches; No Extra Tax on Incidental Services.</h1> The circular addresses concerns raised by the All India Transporters Welfare Association regarding service tax authorities issuing notices to branch offices of Goods Transport Agencies (GTAs) despite centralized registrations. It instructs that all service tax-related documents should be requested from the central office, not individual branches. Additionally, it clarifies that no separate service tax should be levied on incidental services provided by GTAs if no extra charges are imposed beyond freight. The circular emphasizes adherence to these guidelines and mandates reporting any difficulties in their implementation to the Board. Non-compliance will be taken seriously.
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