https://www.taxtmi.com/forum/issue?id=3229 Hiring a dedicated vehicle for carriage of goods by road is prima facie classifiable as a Goods Transport Agency service; exemption notification may relieve taxable suppliers below the prescribed turnover threshold and exempt suppliers need not issue a consignment note. Liability to pay service tax may rest on the freight payer when the consignor or consignee falls within specified notified categories, while factual absence of consignment notes and characterisation of the supplier (e.g., individual truck owner or rent a cab) influences whether GTA treatment and tax liability apply. en-us Wed, 27 Jul 2011 12:00:56 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3229 Hiring a dedicated vehicle for carriage of goods by road is prima facie classifiable as a Goods Transport Agency service; exemption notification may relieve taxable suppliers below the prescribed turnover threshold and exempt suppliers need not issue a consignment note. Liability to pay service tax may rest on the freight payer when the consignor or consignee falls within specified notified categories, while factual absence of consignment notes and characterisation of the supplier (e.g., individual truck owner or rent a cab) influences whether GTA treatment and tax liability apply. Discussion-Forum Service Tax Wed, 27 Jul 2011 12:00:56 +0530 https://www.taxtmi.com/forum/issue?id=3229