The term clearing and forwarding would cover only those ...
"Clearing and Forwarding" Covers Goods Movement as Directed; Other Activities Not Taxable Under Specific Entry.
December 15, 2017
Case Laws Service Tax AT
The term clearing and forwarding would cover only those activities which pertain to clearing of the goods and forwarding thereof to a destination, under the directions of the principal. Beyond this, no other activities shall be taxable under the above said taxing entry. - AT
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