Goods Transport Agency Service - abatement of 75% of the gross ...
Goods Transport Agency Service: 75% abatement allowed; Board's Circular guidelines are non-mandatory, cannot deny substantive rights.
July 31, 2014
Case Laws Service Tax AT
Goods Transport Agency Service - abatement of 75% of the gross amount - requirements prescribed by the Board’s Circular was not mandatory and it was working out modality for implementing provisions of law for denial of substantive rights, use of the same cannot be made - AT
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