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Service Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Classification of service - it cannot be held that providing the ...


Cargo Handling Services Include Transportation: Cannot Separate Activities for Agricultural Produce.

May 4, 2019

Case Laws     Service Tax     AT

Classification of service - it cannot be held that providing the cargo handling service in which the transportation of goods is also an ancillary activity, can be vivisected into transportation service and other services, such as loading and unloading of the goods, in this case agricultural produce.

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