what is the difference between Goods Transport Operators (GTO) and Goods Transport Agency (GTA) on the basis of levy of service tax....??
e.g.:- I have purchased trucks to start my own transport business. I took the consignment from one party and deliver to another party on freight basis. Now is i am liable for service tax?? or when i will be liable for service tax?
if : 1) for booking i used my own buity or my firm name invoice.
2) For booking i did not use my own builty or my firm name invoice.
CAclubindia
