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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

GTA Service - reverse charnge - it was alleged that appellants ...

Service Tax

January 25, 2019

GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership firm - Held No

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  8. Liability of tax - freight / GTA - As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax

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