https://www.taxtmi.com/highlights?id=30942 Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - AT en-us Fri, 26 Aug 2016 15:48:53 +0530 Fri, 26 Aug 2016 15:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30942 Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - AT Highlights Service Tax Fri, 26 Aug 2016 15:48:53 +0530 https://www.taxtmi.com/highlights?id=30942