Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Clearing & Forwarding Agency Service - appellant did not ...

Service Tax

April 15, 2017

Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and forwarding, service tax would not be leviable on the activity of mere forwarding and other incidental and ancillary activities, with reference to goods. - AT

View Source

 


 

You may also like:

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

  2. Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT

  3. 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...

  4. Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the...

  5. Value of clearing and forwarding service to include value of reimbursement of expenses - AT

  6. Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention...

  7. C&F Agency services - nature of various other host of services (additional services) - those activities are not such as may be linked with any of the activities required...

  8. Levy of service tax - Clearing and Forwarding Agency Service - The profits gained by the appellant by buying space on ships at lower price and selling at a higher price...

  9. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

  10. Leviability of service tax - clearing and forwarding agent service - although the appellant had entered into the consignment agency agreement with TSL this agreement was...

 

Quick Updates:Latest Updates