Composite GTA service: ancillary transport activities included in GTA receipts and eligible for abatement when invoiced by the GTA. Service tax for road carriage is assessed as a single composite Goods Transport Agency (GTA) service; intermediary and ancillary activities performed in the course of transportation-such as loading, unloading, packing, transshipment and temporary warehousing-are part of the GTA service where the GTA issues the consignment note and invoices inclusive charges, and are therefore eligible for the abatement. The essential-character test governs classification; packing integral to transport by a GTA is GTA service, and time-sensitive road-only carriage with consignment note remains GTA service, not courier.