GTA service or not - The document issued by District Supply ...
District Supply Officer's document not a consignment note; appellant not a Goods Transport Agency for service tax purposes.
June 18, 2018
Case Laws Service Tax AT
GTA service or not - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a ‘goods transport agency.’ - Services not covered under GTA services.
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