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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Classification of service - CHA services or C&F services - ...


Distinguishing Customs House Agent Services from Clearing & Forwarding for Tax: Nomenclature on Invoice Isn't Enough.

April 12, 2017

Case Laws     Service Tax     AT

Classification of service - CHA services or C&F services - Demand of tax under reverse charge mechanism - CHA invoice shows the nomenclature “Clearing and Forwarding Division” below its name - classification cannot be determined based on such nomenclature - AT

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