2019 (1) TMI 1679 - SCH - Service Tax

GTA service - Person liable to pay the service tax - Cooperative Societies - it was held in the case that the transporters in the present case are clearly covered by the definition of Goods Transport Agency hence Assessees are liable to pay service tax being within the definition of person liable to pay service tax under Rule 2(d)(v) - HELD THAT - SLP dismissed.