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    <title>GOODS TRANSPORT AGENCY</title>
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    <description>Where an LR/invoice allocates payment of service tax to the consignor or consignee, the Goods Transport Agency must collect and retain LR and invoice copies, contact and address details, and any tax registration numbers of those parties, and produce these documents to the tax authorities on demand; the GTA must also file ST-3 returns (including NIL returns) supported by the basis for such filings.</description>
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      <law>Service Tax</law>
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