Service Tax on GTA under reverse charge - while Rule 2(l) and ...
Service Tax
August 8, 2013
Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT Credit Rules, as a provider of output service, was entitled to all benefits that a person providing input service would be entitled to in the matter of CENVAT credit adjustment - HC
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