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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

GTA service - mining of coal in various coal fields - recipient ...


Coal Mining Case: No Tax Liability Under GTA Reverse Charge Without Consignment Note as Per Rule 4B.

May 9, 2017

Case Laws     Service Tax     AT

GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - as no consignment note as generally understood or delineated in Rule 4B was issued by the transporter to the appellant in the transaction the tax liability under GTA does not arise - AT

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