TMI BlogGTA - reverse charge - The appellant is one of the categories specified for tax liability on...GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the arrangement is such that M/s NTPC imported the goods as per the contract, the appellant is in-charge of reaching the goods at site office and, thereafter, for further work - appellant liable to pay service tax. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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