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Multimodal Transport Operator Services couldn't be classified as 'Business Auxiliary Services'

February 5, 2019[2019] 101 taxmann.com 459 (Chennai - CESTAT)
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GST/Excise/ST/VAT : 'Multimodal Transport Operator Services' provided by assessee, during period 1-7-2003 to 30-4-2006, would not fall under category of 'Business auxiliary service'

GST/Excise/ST/VAT : 'Multimodal Transport Operator Services' provided by assessee with effect from 1-5-2006 onwards would not fall under category of 'Business support services'

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