Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of...

Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of the service is the issuance of a consignment note - In case no consignment note was issued, there was service tax liability - AT .....

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