21 November 2012
GTA is defined as follows u/s 65B(26) as follows :- goods transport agency means any person who provides service in relation to transport of goods by roads and issues consignment note by whatever name called.
From the definition it becomes clear that issue of consignment note is mandatory to be included in GTA.
Hence you first check whether your transporter issues consignment note in his name or not.
If no, then no question of service tax to be payable.
If yes, then you can avail the abatement of 75% of gross amount charged for determining the value on which tax is payable.
Besides see notification 30/2012 dt 20.06.2012 to ascertain the reverse charge mechanism in respect of GTA service
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