https://www.taxtmi.com/article/detailed?id=5623 The taxability of road transport services depends on classification as a Goods Transport Agency (requiring issuance of a consignment note) or courier agency; under the negative-list regime only GTAs or courier agencies render transportation by road taxable. For specified categories of recipients, liability is shifted to the recipient under the Reverse Charge Mechanism, with place of provision generally the location of the person liable to pay. A statutory abatement reduces the taxable value subject to non availment of CENVAT by the provider, exemptions apply for low value consignments and specified goods, and CENVAT, registration and payment rules prescribe compliance mechanisms. en-us Tue, 20 May 2014 08:19:24 +0530 Tue, 20 May 2014 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5623 The taxability of road transport services depends on classification as a Goods Transport Agency (requiring issuance of a consignment note) or courier agency; under the negative-list regime only GTAs or courier agencies render transportation by road taxable. For specified categories of recipients, liability is shifted to the recipient under the Reverse Charge Mechanism, with place of provision generally the location of the person liable to pay. A statutory abatement reduces the taxable value subject to non availment of CENVAT by the provider, exemptions apply for low value consignments and specified goods, and CENVAT, registration and payment rules prescribe compliance mechanisms. Articles Service Tax Tue, 20 May 2014 08:19:24 +0530 https://www.taxtmi.com/article/detailed?id=5623