Appellant's Clearing and Forwarding Services Exempt from Service Tax u/r 3(ii) Due to Overseas Operations.

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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