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of <h1>Clarification on Service Tax for Goods Transport Agencies: Ancillary Services Included for 70% Tax Abatement Under Consignment Note.</h1> The circular addresses the service tax levy on services provided by Goods Transport Agencies (GTAs). Since July 1, 2012, under the negative list regime, all services except those listed in the negative list or exempted by notification are subject to service tax. GTAs provide composite services, including ancillary services like loading and unloading, which are treated as part of the main transportation service. These services should not be separated into individual components for tax purposes. The circular clarifies that if GTAs issue a consignment note and include charges for ancillary services, they qualify for a 70% abatement on service tax. Pending disputes should be resolved promptly.
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