GTA or Supply of Tangible Goods ?

[gaurang chovatiya]

Hello Experts,

We are manufcturing company. We are sending goods to adjasent unit on job work basis. Job worker is group company. Material are received back in factory on complition of Job work. We are using PRIVATE ROAD for movement of goods. Also note that GTA is issuing consignment Note.

My question is whether service tax will be applicable under service category of 'GTA or Supply of Tangible Goods' as the road used for transporting/movement of goods is PRIVATE/OWNED BY GROUP COMPANY ?

Thanks.

Regards,

Gaurang

AI Summary

Service Tax Applicability on Goods Transported via Private Road for Job Work: Key Insights and Expert Opinions A manufacturing company inquires about the applicability of service tax on goods transported via a private road to a group company's unit for job work. The discussion reveals two potential taxable services: transportation of goods by road and renting of immovable property, as the road is privately owned. One expert notes that if the transport is owned by the company, no service tax is applicable, but otherwise, service tax under Goods Transport Agency (GTA) applies. Another expert highlights the relevance of central excise registration in determining tax applicability. The query concludes with gratitude for the expert insights.