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	Service Tax on Truck Owners Services provided by way of transportation of goods by road are in the negative list in clause (p) of Section 66D. However, such clause makes an exclusion of services provided by Goods Transport Agency. Thus, it can be inf
		 
 
  
  
  GST Regular Batch For May 26, Sep 26 & Jan 27 Exams
 
                                
                            Certification Course on GSTR-3B and GSTR-2B Reconciliation using AI Tools
 
                                
                             
  
  