Service tax levy on goods transport by road services -reg

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....New Delhi, dated the 6th August, 2008 To Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) Commissioner (DPPR) [email protected]. in Sir/ Madam,   Subject: - Service tax levy on goods transport by....

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....d is a single composite service which may include various intermediary and ancillary services such as loading/unloading, packing/unpacking, transshipment, temporary warehousing. For the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In such a case, whether the intermediary o....

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....cipal service, namely, the transportation of goods by road. The contention that a single composite service should not be broken into its components and classified as separate services is a well-accepted principle of classification.  As clarified earlier vide F.No. 334/4/2006-TRU dated 28.2.2006 (para 3.2 and 3.3) and F. No. 334.1/2008-TRU dated 29.2.2008 (para 3.2 and 3.3),  a composite ....

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....uld form part of GTA service and, therefore, the abatement of 75% would be available on it.  4. Issue 2: GTA providing service in relation to transportation of goods by road in a goods carriage also undertakes packing as an integral part of the service provided.  It may be clarified whether in such cases service provided is to be classified under GTA service. Clarification: Ca....