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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