Interpretation of statute - GTA service - Exemption - the ...

Service Tax

May 22, 2017

Interpretation of statute - GTA service - Exemption - the individual consignment transported in a single lorry had freight amount exceeding ₹ 750/-, thereby clearly attracting provisions of Clause (ii). Clause (i) will apply where the gross amount charged on consignments transporter in a goods carriage does not exceed ₹ 1,500/- - admittedly, there is no multiple consignments - AT

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Interpretation of statute - GTA service - Exemption - the ...

Service Tax

May 22, 2017

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