https://www.taxtmi.com/manuals?id=15 Service tax applies to services by a clearing and forwarding agent in relation to clearing and forwarding operations under clause 65(105)(j). The receiver of service shifted from the client to any person by later amendment. The provider is defined under clause 65(25) to include persons engaged, directly or indirectly, in such services and consignment agents. Paragraph 6 of Circular No. 96/7/2007 withdraws earlier technical clarifications and consolidates departmental positions on scope, classification, valuation, export/import treatment and exemptions for service tax. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=15 Service tax applies to services by a clearing and forwarding agent in relation to clearing and forwarding operations under clause 65(105)(j). The receiver of service shifted from the client to any person by later amendment. The provider is defined under clause 65(25) to include persons engaged, directly or indirectly, in such services and consignment agents. Paragraph 6 of Circular No. 96/7/2007 withdraws earlier technical clarifications and consolidates departmental positions on scope, classification, valuation, export/import treatment and exemptions for service tax. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=15