https://www.taxtmi.com/forum/issue?id=106173 The key issue is whether arranging transportation and collecting freight by a manufacturer is taxable: one position treats it as GTA Service attracting service tax; another limits GTA to cases with a consignment note, excluding transactions without such a note. If the manufacturer provides transport, freight may be includible in the assessable value as additional consideration. A buyer's written undertaking to bear the service tax may relieve the manufacturer from collecting it. en-us Tue, 15 Oct 2013 19:48:56 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106173 The key issue is whether arranging transportation and collecting freight by a manufacturer is taxable: one position treats it as GTA Service attracting service tax; another limits GTA to cases with a consignment note, excluding transactions without such a note. If the manufacturer provides transport, freight may be includible in the assessable value as additional consideration. A buyer's written undertaking to bear the service tax may relieve the manufacturer from collecting it. Discussion-Forum Service Tax Tue, 15 Oct 2013 19:48:56 +0530 https://www.taxtmi.com/forum/issue?id=106173