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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

C&F Agents Services - activities of receipt of the goods, ...


Appellant's Activities Classified as "Clearing and Forwarding Agent" u/s 65(25) of Finance Act, 1994.

August 30, 2019

Case Laws     Service Tax     AT

C&F Agents Services - activities of receipt of the goods, storage of same, sale from depot, preparation of invoices, maintenance of records collection of the sale proceeds and remitting the sale proceeds to their principals - the activities undertaken by the appellant are covered by the definition of “Clearing and Forwarding Agent” as per Section 65(25) of the Finance Act, 1994

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