Iron Oreroyalty And Excise Duty

Apr 22, 2020 The Custom, Excise, and Service Tax Appellate Tribunal CESTAT has recently held that the activities of transportation of iron ore being one of the conditions in the contract with the raising contractors, who do not issue any documentconsignment note, cannot be treated as GTA services, as defined under Sec.65105zzp read with Sec.6550b of the Finance Act,1994.

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