https://www.taxtmi.com/forum/issue?id=499 Levy of service tax arises on road transport of goods even if no formal consignment note is issued; transport documents containing required details may be treated as equivalent to a consignment note. Non issuance of a consignment note does not automatically exempt the service from tax, and consignor or consignee must assess and ensure service tax compliance. An individual lorry owner operating a single vehicle may be treated differently from a commercial transporter for taxable classification. en-us Mon, 13 Aug 2007 20:26:18 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=499 Levy of service tax arises on road transport of goods even if no formal consignment note is issued; transport documents containing required details may be treated as equivalent to a consignment note. Non issuance of a consignment note does not automatically exempt the service from tax, and consignor or consignee must assess and ensure service tax compliance. An individual lorry owner operating a single vehicle may be treated differently from a commercial transporter for taxable classification. Discussion-Forum Service Tax Mon, 13 Aug 2007 20:26:18 +0530 https://www.taxtmi.com/forum/issue?id=499