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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

GTA Services - whether the “Transit Mixer” used by the ...


No Service Tax on Transit Mixer Use for Delivering Ready Mix Concrete; Considered Truck Hiring, Not GTA Service.

September 21, 2018

Case Laws     Service Tax     AT

GTA Services - whether the “Transit Mixer” used by the respondents to transport the “ready mix concrete” manufactured by them to their customers would attract the mischief of levy of service tax under GTA services? - Held No - It is a case of mere hiring of Trucks.

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