GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is...

GTA - the appellant who is financing the purchase of fertilizer by the primary cooperative societies is also bearing the cost of transportation on behalf of the consignees - being neither a consignor nor the consignee, no service tax liability - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X