Classification of services - BAS or C&F - sale of cement by ...
Case Laws Service Tax
March 24, 2017
Classification of services - BAS or C&F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal - taxable as C&F services - AT
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