GTA Services - benefit of N/N. 31/2012-ST - the land customs ...
Service Tax
November 27, 2019
GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the exemption was effective from the original date of issuance of the notification even in respect of exports from land customs station.
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