Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for classification of their services under the category of GTA - The Tribunal held that, this fact about not issuance of consignment note is not disputed by the revenue that being so the services provided by the appellant cannot be classifiable under the category of GTA services for making the demand of service tax. - Demand set aside.
Classification of services - Goods Transport Agency Services or not - The appellant was not issuing any consignment note which is an essential requirement for classification of their services under the category of GTA - The Tribunal held that, this fact about not issuance of consignment note is not disputed by the revenue that being so the services provided by the appellant cannot be classifiable under the category of GTA services for making the demand of service tax. - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
