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Service Tax

Levy of service tax - Clearing and Forwarding Agency Service -...

Court Rules No Service Tax on Ship Space Resale Profits; Not Classified as Clearing and Forwarding Service.

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Service TaxSeptember 11, 2021Case LawsAT

Levy of service tax - Clearing and Forwarding Agency Service - The profits gained by the appellant by buying space on ships at lower price and selling at a higher price to the customers cannot by any stretch of imagination be called “Clearing and Forwarding Agent Service”. No service tax can be charged on this amount. - AT

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