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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Classification of services - GTA or Supply of Tangible Goods for ...

Case Laws     Service Tax

November 6, 2023

Classification of services - GTA or Supply of Tangible Goods for use service? - supplying Trucks to ONGC - Appellant strongly argued that the ONGC is paying service tax under the category of ‘Goods Transport Agency” and they are providing GTA services - the submission of the ld. Chartered Accountant agreed upon that no double taxation is permissible under the law - Matter restored back for fresh adjudication - AT

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