https://www.taxtmi.com/forum/issue?id=109947 Where a manufacturer transports goods for another person for consideration and issues consignment notes consistent with the statutory definition of Goods Transport Agency, the service attracts service tax under the reverse charge mechanism, with the consignor or consignee liable and the taxable value determined after applying the prescribed abatement to the gross freight. Determination depends on issuance of consignment notes, the nature of the vehicle as a goods carriage, and applicable notifications and circulars. en-us Sat, 27 Feb 2016 10:48:50 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109947 Where a manufacturer transports goods for another person for consideration and issues consignment notes consistent with the statutory definition of Goods Transport Agency, the service attracts service tax under the reverse charge mechanism, with the consignor or consignee liable and the taxable value determined after applying the prescribed abatement to the gross freight. Determination depends on issuance of consignment notes, the nature of the vehicle as a goods carriage, and applicable notifications and circulars. Discussion-Forum Service Tax Sat, 27 Feb 2016 10:48:50 +0530 https://www.taxtmi.com/forum/issue?id=109947