GTA or Business Auxilliary?, Service Tax

[yash banthia]

We have a chain of retail stores which employs transport agencies for distributing FMCG product and Fruits and vegetables from distribution centre to retail stores.I have a confusion about whether these agencies providing Business Aux. Service or GTA service as the service is provided to one entity only?and what would be the service tax implication?

Posts / Replies

[NEERAJ KUMAR, RANCHI]

In my opinion if the transporter agency is issuing consignment note for each consignment , it should certainly be classified in GTA. Further transportation of fruits and vegetables is exempted service.