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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Clearing & Forwarding Agency Service - appellant did not ...


Service tax not applicable for forwarding activities without clearing; only incidental tasks performed.

April 15, 2017

Case Laws     Service Tax     AT

Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and forwarding, service tax would not be leviable on the activity of mere forwarding and other incidental and ancillary activities, with reference to goods. - AT

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