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Service Tax - Highlights / Catch Notes

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Classification of services - supply of tangible goods service or ...

Service Tax

December 14, 2023

Classification of services - supply of tangible goods service or GTA service - providing of transit mixers for transportation of Ready Mix Concrete (RMC) by the appellant under agreements with various RMC manufactures - undisputedly for the purpose of transportation of RMC the consignment note was issued - criteria prescribed to classify the activity under “goods transport agency service‟ (GTA) is clearly satisfied. - AT

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