https://www.taxtmi.com/forum/issue?id=107299 The term person in the Service Tax definition of Goods Transport Agency is broad, covering both natural and artificial entities. It expressly includes individuals, Hindu Undivided Families, companies, societies, limited liability partnerships, firms, associations or bodies of individuals (whether incorporated or not), Government, local authorities, and other artificial juridical persons. As a result, providers of road transport services who issue consignment notes may be captured as taxable GTA service providers regardless of their organisational form. en-us Mon, 08 Sep 2014 16:17:50 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107299 The term person in the Service Tax definition of Goods Transport Agency is broad, covering both natural and artificial entities. It expressly includes individuals, Hindu Undivided Families, companies, societies, limited liability partnerships, firms, associations or bodies of individuals (whether incorporated or not), Government, local authorities, and other artificial juridical persons. As a result, providers of road transport services who issue consignment notes may be captured as taxable GTA service providers regardless of their organisational form. Discussion-Forum Service Tax Mon, 08 Sep 2014 16:17:50 +0530 https://www.taxtmi.com/forum/issue?id=107299