No Service Tax on GTA services availed outside to SEZ zone: CESTAT [Read Order]
No service tax on GTA services availed outside to SEZ zone, rules CESTAT
By Kalyani B. Nair - On January 6, 2024 5:33 pm - 2 mins read
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no service tax is leviable on Goods Transport Agency (GTA) services availed outside to special economic (SEZ) zone. On verification of accounts, it was noted that the appellant had not discharged Service Tax under GTA Services which was payable by…
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