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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Service tax demand – Reverse charge on GTA - prima facie ...


Service Tax Demand for GTA Services Overturned; Individual Transporters Without Consignment Notes Not Liable u/s 65(105)(zzp.

September 11, 2013

Case Laws     Service Tax     AT

Service tax demand – Reverse charge on GTA - prima facie individual transporters did not issue any consignment note for transportation of the goods cannot be called Goods Transport Agencies - appellant not liable to pay any amount of service tax under the head GTA service under Section 65(105)(zzp) - stay granted - AT

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