Category - business auxiliary service or good transport agency

[Guest]

If any transporter is covered under 'good transport agency' and his contarct is with the public limited company, which is covered under seven catogery. The transporter is not engaged in procurement of service but is engaged in providing the service of GTA as even otherwise in most of the cases those who book the goods for transport dont transport the goods by their own transport and deliver to trucks owned by others and this practice is followed by even big transport companies. In such cases, they only charge the buily commission from the truck driver. Our question is that in the above case, is transport covered under business auxiliary service?? and he is liable to pay the service tax on commission received against issuance of bilty but he is already registered as GTA???

AI Summary

Debate: Is a Goods Transport Agency providing services to a public company liable for service tax under Business Auxiliary Service? A discussion on a forum addresses whether a transporter, registered as a Goods Transport Agency (GTA) and providing services to a public limited company, falls under the category of Business Auxiliary Service for service tax purposes. The transporter charges a commission from truck drivers. One participant argues that service tax liability arises for the GTA if the consignor or consignee falls within specific categories, and they are responsible for the tax. Another participant suggests determining if the transporter acts as a commission agent or a GTA to decide the applicable service tax category.