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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Storage and warehousing services - nature of amount collected ...


No service tax on auction proceeds from undelivered goods; storage providers not liable for importers' defaults.

October 27, 2015

Case Laws     Service Tax     AT

Storage and warehousing services - nature of amount collected from auction of goods where importer failed to take the delivery - no service tax liability arises on such amount which remains balance with the assessee. - AT

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