Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - ...
Case Laws Service Tax
January 10, 2014
Denial of benefit of Rule 6(3) of the Service Tax Rules, 1994 - the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the category of “assessee” and, therefore, Rule 6(3) squarely applies to them - AT
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