GTA Services - transportation of effluents out of operational ...
Effluent transport to treatment plants isn't 'goods' transport; no service tax under 'Goods Transport Agency' applies.
July 27, 2018
Case Laws Service Tax AT
GTA Services - transportation of effluents out of operational area to ETP - the transportation of effluents cannot be treated as transportation of 'goods' and hence there cannot be any service tax liability under ‘Goods Transport Agency’
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