17 December 2010
In case of GTA in Service tax , whether issuing broker slip can be regarded as consignment note or not. Here, Broker Slip is a slip issued by a logistics firm to its customer after gettting lorries booked from a GTA.
18 December 2010
For GTA service the transport document i.e. the GR which has details of consignee and consignor besides other details (it has been explained in the rules itself) is reagrded as the document for the purpose of service tax.
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