gta ..please help

Please anyone give an opinion:

I have a furnace in my factory premises and to take the coal from my factory store to furnace ,i hire a service of a material supplier,who in his carriage carrier transports the coal to the requierd destination.

NOW FEW PEOPLE GAVE ME THE VIEW TO DEDUCT SERVICE TAX GTA ON THE SAME.

no deduction as the supplier is a supplier and not a gta. He is not even a GTOperator/ owner. Therefore no liability on you. Decision of Triubunal in Kanakadurga maybe referred.

IM OF THE VIEW THT IT IS NOT AN AGENCY SERVICE THT IM AVAILING.ITS A "GOOD TRANSPORT OWNER" WHO IS GIVING ME SERVICE. FURTHER THERE IS NO CONSIGNMENT NOTE NOR A SEPARATE CONSIGNEE OR A CONSIGNER.

BUT AS PER





(50b)



“goods transport agency” means any  person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called

kINDLY give ur opinion ASAP