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Section 66D(P)(i)(A) of Finance Act exempts service of goods transportation by person other than GTA
Case Law Details
- Case Name
- Chartered Logistics Limited Vs C.C.E. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Chartered Logistics Limited Vs C.C.E (CESTAT Ahmedabad)
CESTAT Ahmedabad held that services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance Act, 1994.
Facts- An intelligence was gathered by the officers of DGGI that appellant had provided taxable services in relation to ‘managing distribution and logistics’ and ‘operational or administrative assistance’ in business to M/s Reliance Supply Chain Solution Ltd. (M/s RSCPL) & M/s Fine Tech Corporation Pvt. Ltd. (M/s FCPL) from their various Branch Offic...
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