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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Just because appellant carried out ancillary activities of ...

Service Tax

July 20, 2017

Just because appellant carried out ancillary activities of loading, unloading etc., which is not the essential character of the activity contracted to him but only ancillary to the main work of transportation of break-bulk cargo, it would not be just and proper to bring such activity within the fold of "Cargo Handling Service".

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