The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while quashing service tax demand made by the department against ONGC, held that the effluents cannot be treated as ‘goods’ for the purpose of imposing service tax under the head ‘Goods Transport Agency’ under the Finance Act, 1994. The appellants, in the […]
The post Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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