06 June 2011
• GTA means any person who provides service in relation to transport of goods by road, and issues consignment note, by whatever name called.
06 June 2011
• Consignment Note - Mandatory: for a person to be characterised as goods transport agency, issue of consignment note by such person is a must. Accordingly, if a) consignment note is not issued, then, service Will not fall under this service and b) consignment note is issued, then, the service will be classified under this service even if it may involve provision of other similar services.
06 June 2011
• Consignment Note: Means a document issued by a goods transport agency which is serially numbered, and contains the - o names of the consignor and consignee o registration number of the goods carriage in which the goods are transported, o details of the goods transported, details of the place of origin and destination, o person liable for paying service tax whether consignor, consignee or goods transport agency .
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