Service tax levy on services provided by a Goods Transport Agency

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....r / Chief Commissioner of Central Excise, Service Tax and Customs (All), Director General of Service Tax Director General of Audit Director General of Central Excise Intelligence Principal Principal Commissioners of Service Tax (All) Commissioners of Service Tax (All) Commissioner (DPPR) [email protected] Sir/ Madam,  Subject: - Service tax levy on services provide....

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....d to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called.  The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. ....

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....single service based on the main or principal service.   While taking a view, both the form and substance of the transaction are to be taken into account. The guiding principle is to identify the essential features of the transaction. The interpretation of specified descriptions of services in such cases shall be based on the principle of interpretation enumerated in section 66 F of the ....