Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Clearing and Forwarding Agents Must Pay Service Tax from September 1, 1999, per Notification No. 7/99-Service Tax.</h1> Effective September 1, 1999, Clearing and Forwarding Agents are responsible for paying Service Tax on services they provide, as per Notification No. 7/99-Service Tax. This change modifies the Service Tax Rules, 1994, requiring agents to handle tax payments instead of their clients. Agents must register with the Central Excise Officer using Form ST-1 within 30 days of the tax being levied. Records must be maintained as per Rule 5, and taxes paid by the 25th of the following month or quarter, depending on the business structure. Half-yearly returns must be submitted in Form ST-3 or ST-3A.
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