https://www.taxtmi.com/article/detailed?id=1531 Composite transportation contracts in which loading, weighment and unloading are not separately charged but performed incidentally are to be classified by the principal or essential character of the transaction. Where transportation is the main activity, ancillary loading/unloading/weighment are treated as part of GTA services under section 65A and CBEC guidance, and such composite services should not be classified as standalone cargo handling services. en-us Thu, 08 Dec 2011 22:18:09 +0530 Sat, 14 Sep 2013 23:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1531 Composite transportation contracts in which loading, weighment and unloading are not separately charged but performed incidentally are to be classified by the principal or essential character of the transaction. Where transportation is the main activity, ancillary loading/unloading/weighment are treated as part of GTA services under section 65A and CBEC guidance, and such composite services should not be classified as standalone cargo handling services. Articles Service Tax Thu, 08 Dec 2011 22:18:09 +0530 https://www.taxtmi.com/article/detailed?id=1531