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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Business Auxiliary Services - receipt of markup on freight - ...

Case Laws     Service Tax

March 19, 2017

Business Auxiliary Services - receipt of markup on freight - with reference to amount collected from exporters/ shippers the original authority clearly recorded that it is not the case that this amount is a commission earned by the respondent while acting on behalf of the exporter and said mark-up value is of freight charges and are not to be considered as commission - AT

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