GTO-Good Transport Operator, Service Tax

[frankling g]

Sir ,

For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify

Posts / Replies

[MUKUND THAKKAR]

“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.(Section 65(50b) of Finance Act, 1994 as amended) .

Good Transport operator (GTO):- for Individual above condition is not fulfill and provider the Vehicle to Transport agency on agree rent, or provider the service by way of fix monthly rent to any service receiver.

[frankling g]

Sir What are the services / contracts can be done by GTO with out collect & pay service tax.