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Service Tax - Highlights / Catch Notes

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Levy of Service Tax - amount of freight paid by them to tractor ...

Service Tax

January 17, 2024

Levy of Service Tax - amount of freight paid by them to tractor trolley owners - in case transportation made by vehicle operator (in the present case tractor trolley owners) and no consignment note was issued, the service cannot be held as goods transport agency service liable to Service Tax. - AT

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