Gta st query

There is no general service tax on all goods transport. Service tax is payable only when service is provided by ‘goods transport agency’, as defined in the Act. 

The reason is that service tax is payable only when service is provided by ‘Goods Transport Agency’ and not on each and every goods transport. He should be a ‘commercial concern’ and should issue a ‘consignment note’.

Moreover, the service is taxable only when provided by road in ‘goods carriage’