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Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Goods transport agency service (GTA) - As per definition of ...

Service Tax

October 1, 2016

Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of the service is the issuance of a consignment note - In case no consignment note was issued, there was service tax liability - AT

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