https://www.taxtmi.com/forum/issue?id=111689 The statutory definition of Goods Transport Agency is a person providing transport of goods by road and issuing a consignment note. An individual who provides a vehicle to a transport agency for agreed rent, or supplies transport services for a fixed monthly rent, does not meet the GTA criteria and is characterized as a Good Transport Operator. The query focuses on whether such a GTO is liable to collect and pay service tax and which services/contracts may be undertaken without tax collection. en-us Sat, 25 Mar 2017 09:53:25 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111689 The statutory definition of Goods Transport Agency is a person providing transport of goods by road and issuing a consignment note. An individual who provides a vehicle to a transport agency for agreed rent, or supplies transport services for a fixed monthly rent, does not meet the GTA criteria and is characterized as a Good Transport Operator. The query focuses on whether such a GTO is liable to collect and pay service tax and which services/contracts may be undertaken without tax collection. Discussion-Forum Service Tax Sat, 25 Mar 2017 09:53:25 +0530 https://www.taxtmi.com/forum/issue?id=111689