https://www.taxtmi.com/forum/issue?id=106867 Service tax is generally not leviable on transportation of goods by road because it is excluded under the negative list, except for services of a Good Transport Agent who issues a negotiable consignment note/lorry receipt and assumes responsibility for the goods; truck owners/operators who carry goods directly in the unorganized sector are not GTAs and thus not taxable on such transport. en-us Mon, 02 Jun 2014 14:54:08 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106867 Service tax is generally not leviable on transportation of goods by road because it is excluded under the negative list, except for services of a Good Transport Agent who issues a negotiable consignment note/lorry receipt and assumes responsibility for the goods; truck owners/operators who carry goods directly in the unorganized sector are not GTAs and thus not taxable on such transport. Discussion-Forum Service Tax Mon, 02 Jun 2014 14:54:08 +0530 https://www.taxtmi.com/forum/issue?id=106867