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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

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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