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    <title>Inclusion of handling charges to Goods transport Agent in case of M/s. Food Corporation of India</title>
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    <description>Where the same contractor supplies transportation and loading/unloading services, loading and unloading (handling) charges must be added to transport charges to determine the taxable value for Service Tax; exclusion of handling charges by M/s. FCI led to underpayment and improper reliance on the exemption slab, and the Board/Ministry circulars and prior office clarification require inclusion of those charges when computing Service Tax liability.</description>
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      <description>Where the same contractor supplies transportation and loading/unloading services, loading and unloading (handling) charges must be added to transport charges to determine the taxable value for Service Tax; exclusion of handling charges by M/s. FCI led to underpayment and improper reliance on the exemption slab, and the Board/Ministry circulars and prior office clarification require inclusion of those charges when computing Service Tax liability.</description>
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