Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Levy of service tax - Clearing and Forwarding Agency Service - ...

Case Laws     Service Tax

September 11, 2021

Levy of service tax - Clearing and Forwarding Agency Service - The profits gained by the appellant by buying space on ships at lower price and selling at a higher price to the customers cannot by any stretch of imagination be called “Clearing and Forwarding Agent Service”. No service tax can be charged on this amount. - AT

View Source

 


 

You may also like:

  1. Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the...

  2. Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and...

  3. Levy of Service tax - GTA Services - Mega exemption - It makes clear that tax liability under this heading does not arise against the individual person who owns the...

  4. Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen...

  5. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  6. Leviability of service tax - clearing and forwarding agent service - although the appellant had entered into the consignment agency agreement with TSL this agreement was...

  7. Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing...

  8. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  9. Value of clearing and forwarding service to include value of reimbursement of expenses - AT

  10. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  11. Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

  12. Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency - The two services sought to be amalgamated are not only...

  13. Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency'...

  14. Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

  15. Valuation - inclusion of reimbursement of expenses for providing clearing and forwarding service - Demand of service tax confirmed - levy of penalty waived - AT

 

Quick Updates:Latest Updates