https://www.taxtmi.com/highlights?id=50400 GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the exemption was effective from the original date of issuance of the notification even in respect of exports from land customs station. en-us Wed, 27 Nov 2019 11:03:31 +0530 Wed, 27 Nov 2019 11:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50400 GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the exemption was effective from the original date of issuance of the notification even in respect of exports from land customs station. Highlights Service Tax Wed, 27 Nov 2019 11:03:31 +0530 https://www.taxtmi.com/highlights?id=50400