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Service tax on gta

This query is : Resolved 

27 November 2015 Dear sir,

We are paying transport charges for inward & outward material. But some mini transporters are not giving Consignment copy or Lorry Receipt, They are giving only bill / invoice for rendering service of transport.

in above case can we are liable to service tax on GTA services ( on the basis of bill)

You are requested to guide us.

Thanking You,


Regards

Rajkumar Gutti

27 November 2015 You are not liable to pay service tax in those cases where consignment note is not issued.



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