https://www.taxtmi.com/forum/issue?id=105688 Local transporters who do not issue a consignment note are self-employed and not GTAs, so service tax is not attracted; issuance of a consignment note and payment of freight by the payer renders the service taxable on the abated value with tax available as cenvat credit. Retaining a margin between amounts collected and amounts paid to transporters may be treated as commission income and taxable. Tax on inward transportation can be paid and credited using the GAR-7 challan. en-us Fri, 17 May 2013 10:17:06 +0530 Thu, 23 Jan 2025 15:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105688 Local transporters who do not issue a consignment note are self-employed and not GTAs, so service tax is not attracted; issuance of a consignment note and payment of freight by the payer renders the service taxable on the abated value with tax available as cenvat credit. Retaining a margin between amounts collected and amounts paid to transporters may be treated as commission income and taxable. Tax on inward transportation can be paid and credited using the GAR-7 challan. Discussion-Forum Service Tax Fri, 17 May 2013 10:17:06 +0530 https://www.taxtmi.com/forum/issue?id=105688