Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg

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....rs in complying with the provisions of Service Tax-reg Rule 4B of Service Tax Rules prescribes that any 'goods transport agency' providing service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In terms of this rule, the "consignment note" means "a document, issued by a goods transport agency against the receipt of goods for the purp....

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....nments are shifted to other trucks in accordance with the business exigency. These factors make it practically impossible to know the registration number of the truck transporting a particular shipment at the time of booking of cargo. 3. The matter has been examined by the Board. As stated, in case of small consignments, it would not be feasible to mention truck No. on consignment note as the tr....