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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

GTA Services - benefit of N/N. 31/2012-ST - the land customs ...

Case Laws     Service Tax

November 27, 2019

GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the exemption was effective from the original date of issuance of the notification even in respect of exports from land customs station.

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