GTA Services availed for Transport of Line materials and Tower parts for Transmission of Electricity are eligible for Service Tax Exemption: CESTAT [Read Order]

Service Tax Exemption - Goods Transport Agent - CESTAT news - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Goods Transport Agent (GTA) services were availed for the transport of Line materials and Tower parts which are related to the transmission of electricity are eligible for the benefit of the exemption Notification.  Tamilnadu Electricity Board, the appellant assessee was…

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