Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 549 - AT - Service TaxGTA Service - reverse charge mechanism - goods transport agency services for transportation of effluent generated in their factory during the period January, 2005 to September, 2008 - time limitation - Held that:- Similar issue of transportation of effluent waste through pipeline or conduit, was being considered by the Tribunal as to whether taxable or otherwise, in the case of Gujarat State Fertilizers and Chemicals Ltd Vs CCE [2014 (7) TMI 893 - CESTAT AHMEDABAD], where it was held that the said services cannot be taxed under the head “GTA Services” - demand set aside - appeal allowed - decided in favor of appellant.
|