Transport of goods by road: services by goods transport agencies are taxable and agency bears primary service tax liability.

Transport of goods by road supplied by a goods transport agency is a taxable service when related to carriage of goods in a goods carriage and evidenced by a consignment note; the goods transport agency is the service provider and, save for specified exceptions where the freight-payer may be treated as liable, the agency is primarily liable to pay service tax. Administrative guidance consolidates and supersedes earlier circulars on scope, classification and valuation of such services.

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