GTA - receiver of goods transport services - 75% abatement - ...
Court Rules 75% Service Tax Abatement Must Follow Notification Terms, Circulars Cannot Add Conditions Not Specified.
July 5, 2012
Case Laws Service Tax AT
GTA - receiver of goods transport services - 75% abatement - instructions issued in the Circular by the Board cannot be a mandatory condition when the notification does not have such conditions - AT
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