Transporting Coal by Road Falls Under Goods Transport Agency for Service Tax Purposes, Includes Loading and Unloading Operations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of services - work contract for transportation of coal from mining area - the activity of loading/ unloading mechanically or otherwise is in our view, is only incidental to the activity of transportation of the cargo in these cases - to be classified as GTA service.....