Service tax on gta

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chandrasekhart (Querist)
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16 January 2014 we have a manufacturing unit.Everyday a few individual truck owners are carrying and delivery the materials and they do not have the consignment note and collecting freight monthly basis.Does the truck owners will come under the Service Tax net (GTA) and whether they are eligible to charge service tax. please explain in detail note.

Harsh Gadodia

Harsh Gadodia (Expert)
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16 January 2014 Service tax is levied on the goods transport agency service and not on goods transport operator service. In the present case, as I understand, transport service is provided by the truck owner, therefore no service tax is to levied on it. Moreover one of the essential condition to fall under he GTA service is a consignment which is absent here.
No service tax is levied on the transport service provided by the truck owner.

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