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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

GTA or C&F Agent - Initial service of temporary storage of the ...


Temporary Vehicle Storage Near Railways Not Classified as 'Clearing & Forwarding Agent' Under Service Tax Rules.

March 11, 2014

Case Laws     Service Tax     AT

GTA or C&F Agent - Initial service of temporary storage of the vehicles at or near railway sidings, which is eventually for a few days subject to availability of the rail rakes, will not render the appellant to fall under the category of ‘Clearing & Forwarding Agent' - AT

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