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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Classification of services under C&FA or under storage and ...

Service Tax

August 5, 2013

Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing & Forwarding operation - Therefore essential character of service is C&FA service and therefore service is classifiable under C&FA service. - AT

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