As the main contractor, is already classified as GTA service, it cannot be sub-contracted in the same manner
Classification of service— In the instant case, the present appeal has been filed against he Advance Ruling passed by the Maharashtra Authority for Advance Ruling.
The moot issue, before us, is whether the Appellant can act as GTA
As regards the Appellant's contention wherein it has been argued that when the whole work is sub-contracted, the classification of the service cannot change, it is opined that the Appellant's contention is fallacious as it has been established above that the actual transporter in the subject case is M/s. Posco ISDC Pvt. Ltd, and not the Appellant, therefore, it would not be proper to say that the whole work in the subject case, which is transportation of the goods by road, acquired by M/s. Posco ISDC Pvt. Ltd. from their clients, have been sub-contracted to the Appellant. The Appellant is merely supporting M/s. Posco ISDC Pvt. Ltd. in their activity as the GTA by way of renting out their transport vehicle.
The Advance Ruling order does not debar the Appellant from acting as GTA in other transactions, where they enter into transport contract with the consignor or consignee directly.
Held that— We, hereby, uphold the Advance Ruling passed by the Maharashtra Advance Ruling Authority in the Advance Ruling application filed by the Appellant. As such, the Appeal filed by the Appellant is dismissed.