TMI BlogClassification of service - Since in this case the Appellant has undertaken only the transportation...Classification of service - Since in this case the Appellant has undertaken only the transportation activity and the services were rendered to M/s. NEPL which is a private Ltd. concern, we hold that the services are of transportation on which the Appellant is not liable to service tax being taxable under reverse charge mechanism. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|