Bullock carts drivers or Individual truck/tractor drivers not to be treated as GTA

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.