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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

CENVAT Credit of service tax paid of GTA service - In the case ...


CENVAT Credit Challenges: Determining 'Place of Removal' for Intangible Services in GTA Under Central Excise Act.

November 30, 2013

Case Laws     Service Tax     AT

CENVAT Credit of service tax paid of GTA service - In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place of removal’ defined in Central Excise Act cannot apply. - AT

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