GTA Services Recipient Not Liable To Pay Service Tax if Paid by service provider

Dhariwal Industries Ltd Vs C.C.E. & C.-Anand (CESTAT Ahmedabad)

Explore the CESTAT Ahmedabad verdict on Dhariwal Industries Ltd. vs. C.C.E. & C. – Anand, clarifying service tax liability on GTA services and cenvat credit entitlement.

Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad recently dealt with a crucial question regarding service tax liability in the case of Dhariwal Industries Ltd. vs. C.C.E. & C. –

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