Tribunal Rules Loading and Pole Shifting Services Are Not Composite; Excluded from GTA Taxable Value on Reverse Charge.

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....Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services received by the appellant from different providers for "Loading and Unloading Charges" and "Pole Shifting and Stacking Services" cannot be clubbed under GTA services as composite services. It was clarified that since these services were received from separate sources and accounted for separately, they should not be included in the taxable value for GTA services.....