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    <title>Applicability of Service Tax under GTA for temo hired for local transportation of inputs</title>
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    <description>Whether service tax under the Goods Transport Agency or another taxable head applies when an enterprise hires individual vehicle owners (who do not issue LRs) to transport inputs from an off-site godown to its factory, with contributors disagreeing whether the payments constitute GTA, Transport of Goods by Road, or Supply of Tangible Goods service and whether tax liability rests on the provider or the receiver.</description>
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      <description>Whether service tax under the Goods Transport Agency or another taxable head applies when an enterprise hires individual vehicle owners (who do not issue LRs) to transport inputs from an off-site godown to its factory, with contributors disagreeing whether the payments constitute GTA, Transport of Goods by Road, or Supply of Tangible Goods service and whether tax liability rests on the provider or the receiver.</description>
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