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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

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

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