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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Clearing and Forwarding Agency Service – Essential character of ...

Service Tax

August 12, 2013

Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen goods in cold storage was an inseparable part of assessee's activity of clearing & Forwarding operation - AT

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  1. C&F Agency Services - The activity of the sales representative, by no stretch of imagination, can be called clearing and forwarding service - AT

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