Reverse Charge Mechanism Not Applicable for Hiring Refrigerated Vehicles Unless Criteria in Section 65(105)(zzp) Met.

Reverse Charge Mechanism Not Applicable for Hiring Refrigerated Vehicles Unless Criteria in Section 65(105)(zzp) Met. https://www.taxtmi.com/highlights?id=68501 Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under Finance Act, 1994 unless the elements of section 65 (105) (zzp) of Finance Act, 1994, in which the definition of ‘goods transport agency’ is vital, is conformed to. - AT en-us Tue, 28 Feb 2023 10:23:00 +0530 Tue, 28 Feb 2023 10:23:00 +0530 TaxTMI RSS Generator Reverse Charge Mechanism Not Applicable for Hiring Refrigerated Vehicles Unless Criteria in Section 65(105)(zzp) Met. https://www.taxtmi.com/highlights?id=68501 Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under Finance Act, 1994 unless the elements of section 65 (105) (zzp) of Finance Act, 1994, in which the definition of ‘goods transport agency’ is vital, is conformed to. - AT Highlights Service Tax Tue, 28 Feb 2023 10:23:00 +0530 https://www.taxtmi.com/highlights?id=68501