Applicability of Service Tax under GTA for temo hired for local transportation of inputs

[Achyut Kale]

We have hired a godown outside a factory premises for storage of inputs. For transportation of inputs from godown to factory we have hired vehicles from individual owner (Not a transport compnay). Being a Vehicle owner is an individual,  he is not issuing any LR or consignment Note for above transportation.

Whether the amount paid against above transportation charges will attract Service Tax under GTA?

Pl advice

 

AI Summary

Service tax on transportation of inputs: classification as GTA, transport by road, or supply of tangible goods affects liability.
Whether service tax under the Goods Transport Agency or another taxable head applies when an enterprise hires individual vehicle owners (who do not issue LRs) to transport inputs from an off-site godown to its factory, with contributors disagreeing whether the payments constitute GTA, Transport of Goods by Road, or Supply of Tangible Goods service and whether tax liability rests on the provider or the receiver.