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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

The demand of service tax set aside on the ground that the ...

Case Laws     Service Tax

January 20, 2024

The demand of service tax set aside on the ground that the transport services were rendered by the individual truck or transport operators and therefore no consignment note was issued and as a result, the same would not fall within the scope of the definition of “Goods Transport Agency” as given in section 65(50 b) of the Finance Act, 1994 - AT

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