https://www.taxtmi.com/article/detailed?id=11033 GTA activities comprising transportation, storage, warehousing and ancillary facilitation are legally distinct from clearing and forwarding agent services because they are independently taxable, differ in collection mechanism, and the availability of abatement and transfer of liability under the Reverse Charge Mechanism isolates the service component; statutory aggregation is applicable only where service components are not perceptibly divisible. en-us Mon, 30 Jan 2023 10:17:11 +0530 Mon, 30 Jan 2023 10:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11033 GTA activities comprising transportation, storage, warehousing and ancillary facilitation are legally distinct from clearing and forwarding agent services because they are independently taxable, differ in collection mechanism, and the availability of abatement and transfer of liability under the Reverse Charge Mechanism isolates the service component; statutory aggregation is applicable only where service components are not perceptibly divisible. Articles Service Tax Mon, 30 Jan 2023 10:17:11 +0530 https://www.taxtmi.com/article/detailed?id=11033