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

Nepalese suppliers billing separately for transport doesn't classify appellants as GTA service recipients; no service tax due.

August 26, 2016

Case Laws Service Tax AT

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

Nepalese suppliers billing separately for transport doesn't classify appellants as GTA service recipients; no service tax due.

August 26, 2016

Case Laws Service Tax AT

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