Liability of service tax - GTA Service - monthly bills cannot be ...
Service Tax Liability on GTA Services: Monthly Bills Are Not Consignment Notes; No Tax Without Consignment Note Issued by GTA.
May 19, 2018
Case Laws Service Tax AT
Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand cannot be confirmed - the service would also not fall under the category of cargo service - AT
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