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    <title>Unloading and haulting exp</title>
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    <description>The Finance Bill 2015 amends Section 67 of the Finance Act to state that consideration includes amounts payable for taxable services and reimbursable expenditure or costs charged by the service provider; the amendment is prospective on enactment. Accordingly, unloading and halting charges billed by a Goods Transport Agency constitute part of consideration and are chargeable to service tax when charged by the transporter, except as may be prescribed.</description>
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