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Public Limited Company Liable for Service Tax Under GTA Service per Rule 2(d)(v) of Service Tax Rules, 1994.

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....Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability will be on the consignor / consignee - the liability for payment of service tax under GTA in this case falls on the appellant in terms of Rule 2(d)(v) of Service Tax Rules, 1994. - AT....

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