https://www.taxtmi.com/forum/issue?id=279 Classification depends on whether the intermediary issuing the bilty is providing GTA services or merely arranging transport. If a GTA issues a goods receipt/waybill and the consignor or consignee is among the specified covered categories, the service tax liability falls on the consignor or consignee who pays or is liable to pay the freight, irrespective of truck ownership. If the intermediary only acts as a commission agent arranging carriage, the receipts may instead fall under Business Auxiliary Service. en-us Sat, 11 Nov 2006 11:05:35 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=279 Classification depends on whether the intermediary issuing the bilty is providing GTA services or merely arranging transport. If a GTA issues a goods receipt/waybill and the consignor or consignee is among the specified covered categories, the service tax liability falls on the consignor or consignee who pays or is liable to pay the freight, irrespective of truck ownership. If the intermediary only acts as a commission agent arranging carriage, the receipts may instead fall under Business Auxiliary Service. Discussion-Forum Service Tax Sat, 11 Nov 2006 11:05:35 +0530 https://www.taxtmi.com/forum/issue?id=279