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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Nature of activity - Clearing and forwarding agents - appellant ...

Case Laws     Service Tax

October 7, 2014

Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the present case is indicative of the fact that he is not working as clearing and forwarding agent of the principal. - AT

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