Service tax levy on services provided by a Goods Transport Agency

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..... nd Customs (All), Director General of Service Tax Director General of Audit Director General of Central Excise Intelligence Principal Principal Commissioners of Service Tax (All) Commissioners of Service Tax (All) Commissioner (DPPR) [email protected] Sir/ Madam, Subject: - Service tax levy on services provided by a Goods Transport Agency -reg. The All India Transport Welfare Associa .....

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..... s consignment note, by whatever name called. The service provided is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services may be provided by GTA himself or may be sub-contracted by the GTA. In either case, fo .....

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..... be taken into account. The guiding principle is to identify the essential features of the transaction. The interpretation of specified descriptions of services in such cases shall be based on the principle of interpretation enumerated in section 66 F of the Finance Act, 1994. Thus, if ancillary services are provided in the course of transportation of goods by road and the charges for such services .....

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