21 February 2010
We are a GTA service provider. We provide GTA service to various Companies on annual contact basis. We issued a consolidated bill for a month for our services to a Customers but they ask goods consignment note for every consignment stating that it is compulsory for Service Tax purpose. Please let us know, Is it mandatory to us to issue a consignment note for individual consignment?
21 February 2010
‘Goods Transport Agency’ is defined in section 65(50b) of the Act as follows: ‘goods transport agency’ means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called;
If your documents reflects all the information of consignment note, then too it is okey
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