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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Clearing and forwarding services Section 65(105)(j) – from the ...


Appellant's Services Not Taxable as Clearing and Forwarding u/s 65(105)(j); Deemed Commission Agent.

August 21, 2013

Case Laws     Service Tax     AT

Clearing and forwarding services Section 65(105)(j) – from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a commission agent by procuring the orders for the sale of the goods - Not taxable as C&F agent services - AT

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