GTO V/s GTA

Sanjeev Singla (Chartered Accountant) (59 Points)

04 January 2013  

what is the difference between Goods Transport Operators (GTO) and Goods Transport Agency (GTA) on the basis of levy of service tax....?? 

e.g.:- I have purchased trucks to start my own transport business. I took the consignment from one party and deliver to another party on freight basis. Now is i am liable for service tax?? or when i will be liable for service tax?

 if : 1) for booking i used my own buity or my firm name invoice.        

2) For booking i did not use my own builty or my firm name invoice.