Cargo Handling or (GTA) service - In any transportation, ...
Stay Granted on 50% Service Tax: Transportation Services Prioritized Over Cargo Handling in Assessment.
June 21, 2013
Case Laws Service Tax AT
Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is transportation and not ‘Cargo Handling' - stay granted 50% - AT
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