https://www.taxtmi.com/circulars?id=63 Clarifies that service tax applies to services of a C&F agent where there is a contract and a principal agent relationship; ICDs/CFSs, lacking agreements with importers/exporters and operating under government authority rather than as authorised representatives of a named principal, are ordinarily not C&F agents. Domestic container depots should be examined separately against the Board's contractual parameters and treated accordingly. en-us Wed, 20 Feb 2002 00:00:00 +0530 Sat, 31 Dec 2011 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63 Clarifies that service tax applies to services of a C&F agent where there is a contract and a principal agent relationship; ICDs/CFSs, lacking agreements with importers/exporters and operating under government authority rather than as authorised representatives of a named principal, are ordinarily not C&F agents. Domestic container depots should be examined separately against the Board's contractual parameters and treated accordingly. Circulars Service Tax Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63