Service tax

In case your gross receipts have exceeded Rs. 10/- lakhs then you will have to charge service tax on bills.

GTA (Transport of Goods by Road) covered under Sec 68(2) of FA 1994 so it not covered by the exemption 6/2005 ST 01/03/2005 and exemption of Rs 10 lakh not available.

Now if you are an independent truck owner you need not the service tax registration under service tax.

If you are an agency who provide the booking of cargo den you will cover under Service Tax.