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Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Clearing and forwarding (C&F) Agent service - 'freight ...

Service Tax

April 17, 2015

Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through ACC Ltd. or its customers, it cannot be linked with clearing and forwarding agent's service. Manner of routing the consideration cannot decide taxability of the transaction - AT

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