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 May 2015 Year 2015 This

Clearing and forwarding agent service or not - providing certain ...


Services for Liaison with Railways on Coal Rakes Not Taxable as Clearing and Forwarding Agent Services.

May 8, 2015

Case Laws     Service Tax     SC

Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes - There is no role of the appellant in getting the coal cleared from the collieries/ supplier of the coal - Not taxable as C&F agent services - SC

View Source

 


 

You may also like:

  1. 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...

  2. GTA or C&F Agent - Initial service of temporary storage of the vehicles at or near railway sidings, which is eventually for a few days subject to availability of the...

  3. The case involved a dispute over the classification of services as either Supply of Tangible Goods Service or not, regarding the activity of allowing clients to use...

  4. Classification of services - their activities are merely to supervise the quantity and monitoring the loading, movement of coal from the collieries by Railways in...

  5. Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.

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

  7. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  8. Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

  9. 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...

  10. Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through...

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

  12. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

  13. Classification of services - manpower recruitment or supply agency service, or not - The contract is relating to the handling and transportation of coal. - The work that...

  14. Clearing and forwarding services Section 65(105)(j) – from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a...

  15. Validity of demand against the clearing and forwarding agent in the absence of Service of SCN - In the present case, admittedly no notice has been issued to the clearing...

 

Quick Updates:Latest Updates