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Service Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Classification of services - GTA Service or Cargo Handling ...


Debate Over Service Classification: Distinguishing Goods Transport Agency from Cargo Handling Services in Long-Distance Transport.

April 21, 2018

Case Laws     Service Tax     AT

Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM does loading and unloading also, the service rendered by the transporter will no longer be transportation but cargo handling service - AT

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