Clearing and Forwarding Agency Service – Essential character of ...
Frozen Goods Storage Integral to Clearing & Forwarding Service Classification; C&FA Essential Character Affirmed.
August 12, 2013
Case Laws Service Tax AT
Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen goods in cold storage was an inseparable part of assessee's activity of clearing & Forwarding operation - AT
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