Transportation of Services

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  1. bansalabhi009

    bansalabhi009 New Member

    If goods are transported by a person other than GTA. Are they liable to pay service tax on the service? Provide case law if any.
     
  2. ZED

    ZED Well-Known Member

    S.65B(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.
     
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