Service Tax on Goods Transport Agency Services: Liability Lies with Agency, Not Individual Truck Owners.

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....Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the truck. It also becomes clear that the agency who is providing service of Goods Transport Agency is not required to be the owner of vehicle which are to be used by such agencies for transportation of the goods. - AT....