Buyer isn’t liable to pay service-tax on GTA services under - TopicsExpress

Buyer isn’t liable to pay service-tax on GTA services under reverse charge if he purchases raw material on FOR basis Service Tax : In case of purchases of raw materials on FOR basis, person availing transport services is supplier and, therefore, buyer cannot be asked to pay service tax under reverse charge 2014] 42 taxmann 368 (New Delhi - CESTAT) CESTAT, NEW DELHI BENCH Metal Seam Co. (P.) Ltd. v. Commissioner of Central Excise, Lucknow

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