Transit Mixer Services Classified as Goods Transport Agency Due to Consignment Note Issuance for RMC Transport.

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....Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the appellant under agreements with various RMC manufactures - undisputedly for the purpose of transportation of RMC the consignment note was issued - criteria prescribed to classify the activity under “goods transport agency service‟ (GTA) is clearly satisfied. - AT....