{"id":2816,"date":"2025-02-27T19:47:11","date_gmt":"2025-02-27T14:17:11","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2816"},"modified":"2025-02-27T19:47:11","modified_gmt":"2025-02-27T14:17:11","slug":"loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","title":{"rendered":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000389296\/loadingunloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\">Singh Construction &amp; Co. Versus Commissioner of Customs, Central Excise and Service Tax (2025) 27 Centax 284 (Tri.-Del)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dilip Gupta<\/strong> &amp; <strong>Ms Hemambika R. Priya<\/strong>, Member (J)<\/li>\n<li><strong>Shri A.K. Batra<\/strong>, Chartered Accountant, for the Appellant.<\/li>\n<li><strong>Shri Ravi Kapoor<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, engaged in coal transportation using tipping trucks, provided incidental loading and unloading services. The Department issued a show cause notice, classifying the services under &#8216;Cargo Handling Services&#8217; and demanding service tax under Section 65 of the Finance Act, 1994. The assessee challenged this before the Tribunal, arguing that transportation was the primary service and loading\/unloading was merely incidental. Reference was made to a CBIC circular clarifying that &#8216;Cargo Handling Services&#8217; require a specialized agency. The Department contended that loading\/unloading rendered the service a composite activity, justifying the tax demand under pre-2012 provisions.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Tribunal held that transportation with incidental loading\/unloading falls under &#8216;Goods Transport Agency (GTA) Services&#8217;, not &#8216;Cargo Handling Services&#8217;. Citing the CBIC circular, it emphasized that &#8216;Cargo Handling Services&#8217; require a specialized agency. It ruled that incidental handling does not alter classification and observed that the show cause notice incorrectly applied pre-2012 classification-based provisions, even though the period in question fell under the post-2012 Negative List regime, where all services were taxable by default unless specifically exempted or covered under the Negative list. Referring to precedent, the Tribunal set aside the tax demand.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(13)%20S.T.R.%20266%20(Tribunal)&amp;itemType=AP\">Aneja Property Dealer v. Commissioner<\/a> \u2014 2009 (13) S.T.R. 266 (Tribunal) \u2014 Relied on [Paras 3.1, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1984%20(17)%20E.L.T.%20331&amp;itemType=AP\">Atma Steels Pvt. Ltd. v. Collector<\/a> \u2014 1984 (17) E.L.T. 331 (Tribunal-LB) \u2014 Relied on [Paras 3.1, 9.2, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(27)%20S.T.R.%20488%20(Tribunal)&amp;itemType=AP\">Commissioner v. Singh Transporters<\/a> \u2014 2012 (27) S.T.R. 488 (Tribunal) \u2014 Relied on [Paras 7, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(42)%20S.T.R.%20625%20(S.C.)&amp;itemType=AP\">Deputy Commissioner v. Sushil &amp; Company<\/a> \u2014 2016 (42) S.T.R. 625 (S.C.) \u2014 Relied on [Paras 6, 7, 9.4]<\/li>\n<li>Gautham Khona v. Commissioner \u2014 2014-TIOL-2435-CESTAT-Bang \u2014 Relied on [Paras 3, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(28)%20S.T.R.%2023%20(Tribunal)&amp;itemType=AP\">Hira Industries Ltd. v. Commissioner<\/a> \u2014 2012 (28) S.T.R. 23 (Tribunal) \u2014 Relied on [Paras 3, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(6)%20S.T.R.%20148%20(Tribunal)&amp;itemType=AP\">Mahakoshal Beverages Pvt. Ltd. v. Commissioner<\/a> \u2014 2007 (6) S.T.R. 148 (Tribunal) \u2014 Relied on [Paras 3.1, 9.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(41)%20G.S.T.L.%20494%20(Tribunal)&amp;itemType=AP\">N.C. Paul &amp; Company v. Commissioner<\/a> \u2014 2020 (41) G.S.T.L. 494 (Tribunal) \u2014 Relied on [Paras 7, 9.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(22)%20S.T.R.%2069%20(Tribunal)&amp;itemType=AP\">Viking Tours &amp; Travels v. Commissioner<\/a> \u2014 2011 (22) S.T.R. 69 (Tribunal) \u2014 Relied on [Paras 3.1, 9.4]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20B11%2F1%2F2002-TRU&amp;itemType=AP\">C.B.E. &amp; C. Circular No. B11\/1\/2002-TRU<\/a>, dated 1-8-2002 [Paras 3, 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20104%2F7%2F2008-S.T.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 104\/7\/2008-S.T.<\/a>, dated 6-8-2008 [Para 8]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li>Notification No. 30\/2012-S.T., dated 20-6-2012 [Para 3.2]<\/li>\n<li>Notification No. 26\/2012, dated 20-6-2012 [Para 3.2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Singh Construction &amp; Co. Versus Commissioner of Customs, Central Excise&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2828,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-2816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT<\/title>\n<meta name=\"description\" content=\"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT\" \/>\n<meta property=\"og:description\" content=\"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-27T14:17:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\"},\"author\":{\"name\":\"Admin\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\"},\"headline\":\"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT\",\"datePublished\":\"2025-02-27T14:17:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\"},\"wordCount\":404,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg\",\"articleSection\":[\"Excise &amp; Service Tax\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\",\"name\":\"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg\",\"datePublished\":\"2025-02-27T14:17:11+00:00\",\"description\":\"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg\",\"width\":920,\"height\":450,\"caption\":\"GTA Services\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9\",\"name\":\"Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g\",\"caption\":\"Admin\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT","description":"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","og_locale":"en_US","og_type":"article","og_title":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT","og_description":"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.","og_url":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-02-27T14:17:11+00:00","og_image":[{"width":920,"height":450,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg","type":"image\/jpeg"}],"author":"Admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat"},"author":{"name":"Admin","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9"},"headline":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT","datePublished":"2025-02-27T14:17:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat"},"wordCount":404,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg","articleSection":["Excise &amp; Service Tax","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","url":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat","name":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg","datePublished":"2025-02-27T14:17:11+00:00","description":"The CESTAT ruled that coal transportation with incidental loading\/unloading qualifies as GTA Services, not Cargo Handling Services, setting aside the service tax demand based on improper classification.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/02\/1.-Loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-GTA-services-CESTAT.jpg","width":920,"height":450,"caption":"GTA Services"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/loading-unloading-of-goods-incidental-to-transport-activity-to-be-classified-as-gta-services-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Loading\/Unloading of Goods Incidental to Transport Activity to Be Classified as GTA Services | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/8377c5d00cc2d7084efc03a923ead0f9","name":"Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0393b9f8f1f37627caf2a36b8204c7a0?s=96&d=mm&r=g","caption":"Admin"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/secure_admin"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=2816"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2816\/revisions"}],"predecessor-version":[{"id":2820,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/2816\/revisions\/2820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/2828"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=2816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=2816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=2816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}