TaxTMI 
TaxTMI 
Separate Billing by Nepalese Suppliers Excludes Appellants from Being Classified as Goods Transport Agency Service Recipients.
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....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 - appellants cannot be treated as recipients of GTA services - AT....