GTA emphasis on "Consigment Note"

Anand (Articleship) (41 Points)

05 February 2010  

Good evening friends... Im in Ca Clubindia for the First time. Im eager to know and share in this platform....

GTA definition says "about carrier of goods by road and issues consignment note, by whatever name called"

The local transporters within a state are not under major requirement to issue a consignment note, they only give a bill or invoice with or without the details of consignor, consignee, goods transported, etc. Whether this will be considered as Consignment Note?

Will this amount to Service Tax Liability?