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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Classification of services - work contract for transportation of ...

Case Laws     Service Tax

January 8, 2019

Classification of services - work contract for transportation of coal from mining area - the activity of loading/ unloading mechanically or otherwise is in our view, is only incidental to the activity of transportation of the cargo in these cases - to be classified as GTA service.

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