Bullock
carts drivers or Individual truck/tractor drivers not to be treated as
GTA. As per sec 65(50b), GTA means any commercial concern which provides
service in relation to transport of goods by road and issues
consignment note, by whatever name called. As per Explanation under Rule
4B of the Service Tax Rules, 1994, prescribes certain particulars to be
a part of Consignment note which includes reg no. of goods carriage.
Moreover, FM as per para 149 of the budget speech while introducing the
entry for tax on Goods Transport Agency in the budget of 2004 it appears
that there was clear intention not to levy service tax on individual
truck owners except in cases where the cargo for such trucks are booked
by GTA which is in the business of booking cargo and issuing the
consignment note in the normal course of their business.