https://www.taxtmi.com/circulars?id=4336 Service tax liability depends on classification as Goods Transport Agency (GTA) service or another taxable service; GTA covers road transportation and activities during and in connection with transit where costs form part of gross freight, while independent or pre/post transport activities such as storage, packing, or unrelated handling fall under other services. Inclusion of multiple charges in one invoice does not convert non transport activities into gross freight. Subcontractors must separately determine taxability of their services; GTA abatement takes overlaps into account. en-us Tue, 27 May 2008 00:00:00 +0530 Fri, 06 Jan 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4336 Service tax liability depends on classification as Goods Transport Agency (GTA) service or another taxable service; GTA covers road transportation and activities during and in connection with transit where costs form part of gross freight, while independent or pre/post transport activities such as storage, packing, or unrelated handling fall under other services. Inclusion of multiple charges in one invoice does not convert non transport activities into gross freight. Subcontractors must separately determine taxability of their services; GTA abatement takes overlaps into account. Circulars Service Tax Tue, 27 May 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4336