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Service Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Classification of service - Broker v/s Commission agent - ship ...

Service Tax

December 14, 2012

Classification of service - Broker v/s Commission agent - ship brokers - brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer and, therefore, they cannot be said to be commission agents & not covered by the definition of 'Business Auxiliary Service - AT

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