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Service Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Reverse charge mechanism (RCM) - charges incurred for hiring of ...

Service Tax

February 28, 2023

Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under Finance Act, 1994 unless the elements of section 65 (105) (zzp) of Finance Act, 1994, in which the definition of ‘goods transport agency’ is vital, is conformed to. - AT

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