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Service tax levy on services provided by a Goods Transport Agency

Service Tax - 186/5/2015 - Dated:- 5-10-2015 - Circular No.186/5/2015-ST F. No. 354/98/20015-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated 5th October, 2015 To, Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All), Director General of Service Tax Director General of Audit Director General of Central Excise Intelligence Principal Principal Commissioners of Service Tax (All) Com .....

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2. The issue has been examined. Since July 1, 2012, service tax has shifted to a negative list regime, by which all the services except those covered in negative list as mentioned in section 66D of the Finance Act, 1994 or those exempted by notification are chargeable to service tax. 3. Goods Transport Agency (GTA) has been defined to mean any person who provides service to a person in relation to transport of goods by road and issues consignment note, by whatever name called. The service provid .....

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vided in the course of transportation of goods by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. 4. A single composite service need not be broken into its components and considered as constituting separate services, if it is provided as such in the ordinary course of business. Thus, a composite service, even if it consists of more than one service, should be treated .....

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