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
View Source