Nature of activity - At no stage custody of the coal is taken by ...
Appellant's Role Not a C&F Agent: No Custody or Transport of Coal, Affecting Service Tax Applicability.
October 10, 2018
Case Laws Service Tax AT
Nature of activity - At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. - the services rendered by the appellant would not qualify as C&F Agent
View Source