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Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

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

Service Tax

September 11, 2021

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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