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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Classification of services - BAS or C&F - sale of cement by ...


Cement Sale Taxable Under Clearing & Forwarding Services When Principal Retains Ownership Responsibilities: BAS vs. C&F Clarification.

March 24, 2017

Case Laws     Service Tax     AT

Classification of services - BAS or C&F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal - taxable as C&F services - AT

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