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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Import of services - Clearing and Forwarding Services (C&F ...

Service Tax

December 19, 2018

Import of services - Clearing and Forwarding Services (C&F services) - the activity of the appellant being wholly performed outside India, is excluded from service tax liability as per Rule 3(ii) of the Taxation of Services (provided from outside India and received in India) Rules, 2006.

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