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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Taxability - GTA Service - utilization of lorries for ...

Service Tax

July 19, 2019

Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise only upon the goods transport agency and an individual truck operator who does not accept such responsibility, is merely performing the activity of transport of goods which is not the subject of the tax - falls outside the ambit of section 65(105)(zzp) of FA, 1994

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