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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Just because the Nepalese suppliers had billed the appellants ...

Case Laws     Service Tax

August 26, 2016

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - AT

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