https://www.taxtmi.com/news?id=530 CBEC Circular No. 104/07/2008-ST classifies composite road transport services, including packing and time sensitive deliveries under consignment note, as Transport of Goods by Road (GTA) irrespective of billing. This classification may conflict with the statutory priority for specific services such as courier and cargo handling when a service could fall within multiple categories; the Board's circular is binding on revenue officers, producing distributional effects on CENVAT credit availability and prompting potential legal challenges by credit eligible recipients. en-us Thu, 07 Aug 2008 22:12:43 +0530 Sun, 24 Aug 2008 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=530 CBEC Circular No. 104/07/2008-ST classifies composite road transport services, including packing and time sensitive deliveries under consignment note, as Transport of Goods by Road (GTA) irrespective of billing. This classification may conflict with the statutory priority for specific services such as courier and cargo handling when a service could fall within multiple categories; the Board's circular is binding on revenue officers, producing distributional effects on CENVAT credit availability and prompting potential legal challenges by credit eligible recipients. News - Thu, 07 Aug 2008 22:12:43 +0530 https://www.taxtmi.com/news?id=530