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of <h1>Service Tax on Road Transport Clarified: Single Composite Service by GTA with 75% Abatement.</h1> The circular addresses the service tax levy on goods transport by road services, following concerns raised by the All India Motor Transport Congress (AIMTC). It clarifies that the Goods Transport Agency (GTA) provides a single composite service, including intermediary services like loading, packing, and warehousing, which should not be classified separately. The service is classified based on the principal activity of transportation, with a 75% abatement applicable. Additionally, if packing is included in the service, it remains classified under GTA service, not cargo handling. Time-sensitive road transport by GTA is also classified under GTA service, provided a consignment note is issued.
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