What is the difference between a GTA & GTO

There is article on GTA in share files section.. u will get all the answers for your queries.

Service tax liability is attracted only if the following conditions are satisfied:

• the service provider is a commercial concern
• he provides the services of transport of goods by road.
• service provider issues consignment note.

GTO is person who owns the goods carriage and is self employed. No ST liability accrues on him