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Service Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Levy of service tax on freight charges - GTA Services - ...

Service Tax

May 14, 2021

Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods by the transporters in the instant case does not fall under GTA services in terms of Section 65(105)(zzp) of the Act. Consequently, the said transporters cannot be said to be “Goods Transport Agency” within the meaning of Section 65(50b) of the Act. - AT

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