sirs,
we have hired three tippers for material transfer requirement within the factory on daily 12 hour rental basis. the rate is inclusive of wages of operating crew, cost of fuel, etc. Is this classifiable under 'GTA' or 'supply of tangible goods service'?
 Hiring Tippers for Material Transfer Classified as 'Supply of Tangible Goods Service' for Service Tax, Not GTA A user inquired whether hiring three tippers for material transfer within a factory on a daily rental basis, including operating crew wages and fuel costs, should be classified as 'Goods Transport Agency (GTA)' or 'Supply of Tangible Goods Service' for service tax purposes. An indirect tax consultant responded that this arrangement falls under 'Supply of Tangible Goods Service.' (AI Summary)