Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 357 - AT - Service TaxRecipient of service - GTA Services - Reverse Charge Mechanism - abatement under N/N. 1/2006-ST dated 01/03/2006 - Held that: - Revenue has not established that the services received by the appellant were qualified to be classified as Goods Transport Agency Service and hence the charges that the appellant had received service of Goods Transport Agency are not proved - demand not sustainable - appeal allowed - decided in favor of appellant.
|