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Service Tax Liability for GTA Services Assigned to Recipients per Section 68(2) and Rule 2(l)(d)(v) for Seven Categories.

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....GTA service - vide Section 68(2) read with Rule 2(l)(d)(v) in respect of certain categories of service recipients the liability to pay Service Tax has been fastened on the recipients of service in respect of 7 categories of persons - demand confirmed - AT....

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