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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

GTA - reverse charge - The appellant is one of the categories ...


Appellant Liable for Service Tax Under Reverse-Charge for Freight Costs in Contract with M/s NTPC.

March 17, 2018

Case Laws     Service Tax     AT

GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the arrangement is such that M/s NTPC imported the goods as per the contract, the appellant is in-charge of reaching the goods at site office and, thereafter, for further work - appellant liable to pay service tax. - AT

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