https://www.taxtmi.com/forum/issue?id=111852 The document questions whether the margin retained by an organiser who arranges road transport through third-party truck owners and issues consignment notes is taxable as commission or is a Goods Transport Agency service, noting a notice treating the margin as commission. Respondents characterise the activity as GTA and state that for services provided to a private company the recipient is liable under the reverse charge mechanism to pay service tax after availing the abatement, while intermediary exclusion distinguishes the arranger from intermediaries. en-us Sat, 29 Apr 2017 17:11:41 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111852 The document questions whether the margin retained by an organiser who arranges road transport through third-party truck owners and issues consignment notes is taxable as commission or is a Goods Transport Agency service, noting a notice treating the margin as commission. Respondents characterise the activity as GTA and state that for services provided to a private company the recipient is liable under the reverse charge mechanism to pay service tax after availing the abatement, while intermediary exclusion distinguishes the arranger from intermediaries. Discussion-Forum Service Tax Sat, 29 Apr 2017 17:11:41 +0530 https://www.taxtmi.com/forum/issue?id=111852