TMI BlogService tax levy on goods transport by road services -regX X X X Extracts X X X X X X X X Extracts X X X X ..... h August, 2008 To Chief Commissioners of Central Excise Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) Commissioner (DPPR) webmaster@cbec.gov. in Sir/ Madam, Subject: - Service tax levy on goods transport by road services -reg. The All I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as loading/unloading, packing/unpacking, transshipment, temporary warehousing. For the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In such a case, whether the intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice should not be broken into its components and classified as separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU dated 28.2.2006 (para 3.2 and 3.3) and F. No. 334.1/2008-TRU dated 29.2.2008 (para 3.2 and 3.3), a composite service, even if it consists of more than one service, should be treated as a single service based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding service in relation to transportation of goods by road in a goods carriage also undertakes packing as an integral part of the service provided. It may be clarified whether in such cases service provided is to be classified under GTA service. Clarification: Cargo handling service [Section 65 (105) (zr)] means loading, unloading, packing or unpacking of cargo and includes the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of goods is by road; and (b) the person transporting the goods issues a consignment note, it would be classified as 'GTA Service'. 6. Pending disputes on the above issues may accordingly be decided expeditiously. 7 Trade field formations may be informed suitably. 8. Hindi version will follow. Yours faithfully, (Gautam Bhattacharya) Commissioner (Service Tax) - Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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