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Service Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Courier Agencies Services – cash received at one place and ...

Case Laws     Service Tax

February 7, 2013

Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been brought within the ambit of the charging section by clear words, he cannot be taxed at all - HC

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