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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of services - shifting of Mineral Ore - The ...


Shifting Mineral Ore Classified as Goods Transport; Service Tax Payable by Recipient, Not Appellant, Under Reverse Charge Mechanism.

April 12, 2018

Case Laws     Service Tax     AT

Classification of services - shifting of Mineral Ore - The service is not mining service but goods transportation service on which service tax is payable under reverse charge basis by the service recipient - appellant is not liable to pay service tax - AT

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