Just because the Nepalese suppliers had billed the appellants ...
Separate Billing by Nepalese Suppliers Excludes Appellants from Being Classified as Goods Transport Agency Service Recipients.
December 15, 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 - appellants cannot be treated as recipients of GTA services - AT
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