Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
Levy of service tax - donations received by the appellant from its members and on freight charges - reverse charge mechanism - the present case, consignment notes have not been issued and so the activities cannot be said to be covered under ‘goods transport agency’ services - Thus, service tax liability could not have been fastened on the appellant under the RCM - AT
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