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    <title>CBEC clarification on chargeability of Service tax on GTA and other IDT - Digests</title>
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    <description>Ancillary activities ordinarily provided in the course of road transportation - such as loading, packing, transhipment and temporary storage - when included in the GTA&#039;s invoice and accompanied by issuance of a consignment note, form part of a single composite GTA service and are not to be taxed separately; the entire composite charge is eligible for the prescribed abatement provided the transport is entirely by road and a consignment note is issued.</description>
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      <description>Ancillary activities ordinarily provided in the course of road transportation - such as loading, packing, transhipment and temporary storage - when included in the GTA&#039;s invoice and accompanied by issuance of a consignment note, form part of a single composite GTA service and are not to be taxed separately; the entire composite charge is eligible for the prescribed abatement provided the transport is entirely by road and a consignment note is issued.</description>
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