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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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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