CESTAT held that held that the demand for service tax from the appellant under the category of ‘GTA service’ is not sustainable
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand on GTA as the consignor or consignee comes under the exempt category. In this case, the appellant, M/s. Bihar State Warehousing Corporation, Patna, is involved in providing the service falling within the storage and storage facility…
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