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Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Clearing and Forwarding Agent - Coverage under definition ...


Expanded Definition of Clearing and Forwarding Agents: Broader Scope Includes Diverse Activities Under Service Tax Law.

October 21, 2013

Case Laws     Service Tax     AT

Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention to give extended and enlarged meaning - AT

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