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    <title>Service tax on vehicles used for own transportation purposes (under goods transport by road service)</title>
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    <description>No service tax arises when a company uses its own trucks to transport its own goods because services cannot be provided to oneself; where the owner is both consignor and consignee this does not constitute a goods transport agency transaction chargeable to service tax, though transporting for third parties and collecting freight as a goods transport agency may be taxable.</description>
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      <description>No service tax arises when a company uses its own trucks to transport its own goods because services cannot be provided to oneself; where the owner is both consignor and consignee this does not constitute a goods transport agency transaction chargeable to service tax, though transporting for third parties and collecting freight as a goods transport agency may be taxable.</description>
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