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TMI BlogService Tax levy on goods transport by road services - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... otor Transport Congress (AIMTC) has represented to government regarding the difficulties being faced by the goods transport agency in respect of service tax levy on goods transport by road service. In this regard, a number of meetings were held between the representatives of AIMTC with the government and a joint statement by the government and AIMTC, dated 4.7.08, was issued laying down the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges for such intermediary or ancillary service? Clarification: GTA provides a service in relation to transportation of goods by road which is a single composite service. GTA also issues consignment note. The composite service may include various intermediate and ancillary services provided in relation to the principal service of the road transport of goods. Such intermediate and ancillary se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and accordingly classified. 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 method of invoicing does not alter the single composite nature of the service and classification in such cases are based on essential character by applying the principle of classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of cargo with or without loading, unloading and unpacking. Transportation is not the essential character of cargo handling service but only incidental to the cargo handling service. Where service is provided by a person who is registered as GTA service provider and issues consignment note for transportation of goods by road in a goods carriage and the amount charged for the service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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