Finance Act does not describe or define what are ‘clearing and ...
Board Clarification on Undefined 'Clearing and Forwarding Operations' in Finance Act Holds Key Importance.
January 20, 2014
Case Laws Service Tax AT
Finance Act does not describe or define what are ‘clearing and forwarding operations’ - The clarification issued by the Board at the time of inception of levy needs to be given due weightage - AT
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