Non-payment of Service tax - RCM - GTA Service or not - the ...

Case Laws Service Tax

September 23, 2023

Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport agency services provided by the CHA. Admittedly, the appellant has not been issued a consignment note. - the demand cannot be sustained if no consignment note has been issued to the service recipient - AT

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Non-payment of Service tax - RCM - GTA Service or not - the ...

Case Laws Service Tax

September 23, 2023

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