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2017 (9) TMI 1495 - AT - Service TaxClassification of services - GTA services - transportation charges - appellant is engaged in collecting bio-medical waste from these hospitals and dumping or shredding them as the case may be for which purposes they collect charges - whether this service would be taxable under GTA service? - Held that: - appellant is not providing any GTA services, but he is in the activity of disposing the bio-medical waste - on a specific query from the Bench, it was clarified that they are not issuing any consignment note of whatsoever in nature. The primary requirement for taxing under GTA services is that there should have been issuance of a consignment note by any name, in this case nothing has been brought on record to take a view that the services can be classified under GTA - appeal allowed - decided in favor of appellant.
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