https://www.taxtmi.com/forum/issue?id=106654 The key issue is whether freight paid to individual vehicle owners who do not issue consignment notes falls within the GTA service covered by Notification No.30/2012, attracting reverse charge liability of the service recipient. One view treats such transactions as taxable GTA services and liable on the recipient; an opposing view relies on the consignment note requirement to exclude individuals. Post amendment emphasis on the statutory definition of "service" means taxability may arise irrespective of consignment note issuance, and non issuance can prompt departmental action. en-us Thu, 27 Mar 2014 16:42:25 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106654 The key issue is whether freight paid to individual vehicle owners who do not issue consignment notes falls within the GTA service covered by Notification No.30/2012, attracting reverse charge liability of the service recipient. One view treats such transactions as taxable GTA services and liable on the recipient; an opposing view relies on the consignment note requirement to exclude individuals. Post amendment emphasis on the statutory definition of "service" means taxability may arise irrespective of consignment note issuance, and non issuance can prompt departmental action. Discussion-Forum Service Tax Thu, 27 Mar 2014 16:42:25 +0530 https://www.taxtmi.com/forum/issue?id=106654