Liability of tax - GTA service - the appellant being a public ...
Public Limited Company Liable for Service Tax Under GTA Service per Rule 2(d)(v) of Service Tax Rules, 1994.
March 21, 2017
Case Laws Service Tax AT
Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee - the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. - AT
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