Classification of services - appellants have received extra ...
Court Rules Additional Charges Not Taxable as Business Auxiliary Services; Clarifies Classification of Transport Services Under GTA.
April 3, 2019
Case Laws Service Tax AT
Classification of services - appellants have received extra amount from the customers over and above the hiring charges shown in the agreement entered by them with the vehicle owners - GTA Services or BAS? - Cannot be taxed as BAS.
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