Service tax would not be chargeable on the amount charged for ...
Service Tax Exemption: No Tax on Transportation Within Mines; Service Recipient Bears Responsibility for GTA Services.
June 13, 2014
Case Laws Service Tax AT
Service tax would not be chargeable on the amount charged for transportation, as even if this transportation within the mines is treated as GTA service provided by the appellant agency, the liability to pay service tax in respect of this activity would be of the service recipient - AT
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