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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Clearing and Forwarding Agent - Coverage under definition ...

Service Tax

October 21, 2013

Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention to give extended and enlarged meaning - AT

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  10. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

  11. Business Auxiliary Services - C&F Agent - the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the...

  12. Clearing & Forwarding Agent or Distributor's Agreement - All the condition state that the appellant were appointed as Distributors and not C&F Agent.-... - AT

  13. Classification of services - C&F agent services - The customs clearance work was being done by them through the some other person who are appropriately registered as...

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