Reverse Charge Mechanism: Tax Liability in GTA Service Extends to Individuals and Firms u/r 2(1)(d)(v.

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....Liability of tax - GTA service - reverse charge - "any person" referred in Rule 2(1)(d)(v) is not qualified by category (a) to (g) of the Rules and therefore even individual or partnership firm can fell under the category of "any person" specified in the said rule - AT....