https://www.taxtmi.com/forum/issue?id=371 Whether gross billing by a Goods Transport Agency attracts service tax when freight is aggregated with ancillary charges hinges on classification and valuation. Respondents advise including ancillary items such as loading/unloading and stationery in the gross value when they form part of a single service, while noting that loading/unloading may instead qualify as Cargo Handling Services if it is a substantial, distinct activity. GTA liability also depends on the recipient's identity, and a detailed, facts-based classification and valuation analysis is recommended. en-us Sun, 11 Mar 2007 17:42:55 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=371 Whether gross billing by a Goods Transport Agency attracts service tax when freight is aggregated with ancillary charges hinges on classification and valuation. Respondents advise including ancillary items such as loading/unloading and stationery in the gross value when they form part of a single service, while noting that loading/unloading may instead qualify as Cargo Handling Services if it is a substantial, distinct activity. GTA liability also depends on the recipient's identity, and a detailed, facts-based classification and valuation analysis is recommended. Discussion-Forum Service Tax Sun, 11 Mar 2007 17:42:55 +0530 https://www.taxtmi.com/forum/issue?id=371