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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

GTA - Benefit of exemption / RCM - despite there are numbers of ...


Commissioner Denies Exemption for GTA Services Under RCM, Criticized for Assuming Recipients Were Mostly Proprietors.

August 28, 2023

Case Laws     Service Tax     AT

GTA - Benefit of exemption / RCM - despite there are numbers of limited and private limited companies as service recipients, the Learned Commissioner (Appeals) has assumed that the majority these customers maybe proprietor and accordingly exemption was denied. - The finding given by the learned commissioner (Appeals) is cryptic and cannot be agreed upon - AT

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