Clubbing of clearances - rules of classification - Providing C & ...

Separate Contracts for C&F and GTA Services Not a Bifurcation; Assessed u/ss 65(25) & 65(105) of Finance Act.

September 18, 2023

Case Laws Service Tax AT

Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service of clearing as well as forwarding irrespective under two separate contracts, it shall not amount to be the bifurcation of C&F Service. The agent has to be assessed for rendering C&F Service 65(25) and 65(105) of the Finance Act. - AT

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Clubbing of clearances - rules of classification - Providing C & ...

Separate Contracts for C&F and GTA Services Not a Bifurcation; Assessed u/ss 65(25) & 65(105) of Finance Act.

September 18, 2023

Case Laws Service Tax AT

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