TMI BlogGTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for...GTA - transportation services rendered by other transporters as sub-contractors - Consignment note' for the transportation service, it is held that the Appellant is not liable to pay service tax as recipient of GTA Service. As the Appellant has raised the invoice on the full value and the recipient has paid service tax under GTA on the full value, demanding Service Tax again from the sub-contractor for the transportation service would amount to 'double-taxation' - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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