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Classification of service

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02 June 2015 Please clarify:-

An individual is in business of plying, hiring of goods (transport goods).

If that person provides services to logistics company such that tci xpress, safex.

Will it come under business support services or GTA, if yes then reason thereof.

02 June 2015 If the vehicle is a means of transport and is hired to a GTA, then the same is exempted from service tax.


02 June 2015 I am Asking from perspective of Service Provider that is Individual, who shall be liable to pay service tax or not ?




02 June 2015 If TCI and SAFEX are GTA, no service tax payable by the individual service provider who is hiring his vehicle.



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