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Service Tax - Highlights / Catch Notes

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


Legal Dispute Over Service Tax Classification for Truck Supply to ONGC Sent for Reassessment to Avoid Double Taxation.

November 6, 2023

Case Laws     Service Tax     AT

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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