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 December 2017 Year 2017 This

The term clearing and forwarding would cover only those ...

Service Tax

December 15, 2017

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

View Source

 


 

You may also like:

  1. Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and...

  2. C&F Agency Services - The activity of the sales representative, by no stretch of imagination, can be called clearing and forwarding service - AT

  3. Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention...

  4. 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...

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

  6. Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the...

  7. Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen...

  8. Cenvat credit - various input services - all the services pertain to the manufacturing activity and the respective services were input for the said activity for which...

  9. Denial of carry forward of long term capital loss - When the he taxed the difference in amount under short term capital gain and also disallowed short term capital loss...

  10. CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service...

 

Quick Updates:Latest Updates