19 June 2013
1)Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency
(*) No service tax if consignment note not issued. Simple transport Bill is not ‘consignment note’
So in my opinion GTA will not be applicable if there is no consignment note..
20 June 2013
Yes..i do agree..it is taxable as declared services
1)Section 66E(e) of Finance Act, 1994 states that following is a ‘declared service’ – transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods.
2)If possession and control is transferred, then it is transfer of right to use and State Vat applies.
3)If possession and control is not transferred (e.g. driver of motor vehicle or operator of the equipment is of the owner of equipment), service tax will be payable.
4)Till 30-6-2012, this was termed as ‘Supply of Tangible Goods for Used Service’
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