As per section 7 of the CGST Act, 2017 ‘supply’ includes all forms of supply of goods or services or both such as sale, transfer ,barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business in relation to real estate sector.
In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax.
