Since the appellant is an exporter of manganese ore, on which no ...
No Penalty for Exporter: Manganese Ore Transport Service Tax Exemption Upheld Due to Bona Fide Belief.
April 13, 2017
Case Laws Service Tax AT
Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is payable on the GTA service as a recipient of such service - No penalty - AT
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