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GTA on single consignment

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(Querist)
21 August 2008 can anybody tell me what does single consignment signifies in the context of this rule.

Does it mean a single transport journey from one place to another or multiple journeys in relation to single order.

For eg:A carrier of goods takes the goods in multiple trucks and bill 750 for each truck and bill 3000 Rs.

does it is liable for Service tax under GTA
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himanshu

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himanshu (Querist)
21 August 2008 single consignment means single trsnsport agency

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