AAR : Place of provision of transport service construable as ‘place of business’, requiring registration

Rajasthan AAR holds that place of business for providing the transport service shall be the registered place of business where such service is rendered to various manufacturers of motor vehicles for carrying their vehicles from factory to various cities across India; Notes that truck, chassis, trailers used for providing transportation are purchased in Rajasthan for providing transportation services at PAN India basis are purchased in Rajasthan as well as registered with RTO ...