GTA Service tax

[Ganeshan Kalyani]

Dear Sir,

Goods Transport Agency has been defined in section 65 as "means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called." I would like to explore that the word "any person". I understand that it include Individual, proprietory, company etd. Kindly eloborate. regards,

ganeshan

AI Summary

Definition of person in service tax includes both natural and juridical entities, capturing diverse providers of GTA services.
The term person in the Service Tax definition of Goods Transport Agency is broad, covering both natural and artificial entities. It expressly includes individuals, Hindu Undivided Families, companies, societies, limited liability partnerships, firms, associations or bodies of individuals (whether incorporated or not), Government, local authorities, and other artificial juridical persons. As a result, providers of road transport services who issue consignment notes may be captured as taxable GTA service providers regardless of their organisational form.