Meaning of Goods Transport Agency: Section 65 (50b), Finance Act 1994 defines goods transport agency as any commercial concern that provides services about goods transportation by road and issues consignment notes, whatever name it may be.
An individual, or a proprietorship company, is not covered by the service provider. Otherwise, the legislature might have used the term "any person" rather than "any commercial concern".
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While the concern about the taxability of certain services under this title is commercial, it does not matter if such services are part of the business of such concern.
The legislature never intended that a signboard placed by an individual would make them a commercial concern. However, it does use different words in its definitions. Signboards that indicate the trader's name, trade nature, address, and location do not make an individual a commercial concern.
The service provider is responsible for the tax if the trade's quantum is not linked to it. This individual shall not be able to convert his proprietary business into a commercial concern merely on the grounds of location.
Definition of Taxable Service: A service that is provided by a goods transportation agency to customers to the transport of goods by road in a goods carriage. Section 65(105), Finance Act 1994.
Definition of goods carriage – This is the meaning of "goods transport" as it is defined in section 2(14), Motor Vehicles Act 1988.