https://www.taxtmi.com/circulars?id=5426 Service tax for road carriage is assessed as a single composite Goods Transport Agency (GTA) service; intermediary and ancillary activities performed in the course of transportation-such as loading, unloading, packing, transshipment and temporary warehousing-are part of the GTA service where the GTA issues the consignment note and invoices inclusive charges, and are therefore eligible for the abatement. The essential-character test governs classification; packing integral to transport by a GTA is GTA service, and time-sensitive road-only carriage with consignment note remains GTA service, not courier. en-us Thu, 11 Sep 2008 00:00:00 +0530 Tue, 10 Jan 2012 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5426 Service tax for road carriage is assessed as a single composite Goods Transport Agency (GTA) service; intermediary and ancillary activities performed in the course of transportation-such as loading, unloading, packing, transshipment and temporary warehousing-are part of the GTA service where the GTA issues the consignment note and invoices inclusive charges, and are therefore eligible for the abatement. The essential-character test governs classification; packing integral to transport by a GTA is GTA service, and time-sensitive road-only carriage with consignment note remains GTA service, not courier. Circulars Service Tax Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5426