Sundaram Industries Ltd. Versus Commissioner of Central Excise, Tiruchirapalli - Service Tax - CESTAT CHENNAI - Tri - CENVAT Credit of service tax paid of GTA service - Retreading of tyres - Goods Transport Agency service - Held that - any test with reference to place of removal cannot be applied in the case of output service because said expression is defined in Central Excise Act and has relevance for the purpose of paying excise duty. In the case of services which are intangible, place of ................................... Service Tax - Case Laws
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