https://www.taxtmi.com/circulars?id=53451 The Service Tax regime was amended to transfer payment responsibility for taxable services provided by clearing and forwarding agents from the principal or client to the agents themselves, effective 1 September 1999. Such agents are liable under Section 68(1) and must follow existing registration, return filing, assessment and recordkeeping requirements; taxable value remains the gross remuneration or commission paid to the agent. en-us Fri, 27 Aug 1999 00:00:00 +0530 Fri, 08 May 2015 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53451 The Service Tax regime was amended to transfer payment responsibility for taxable services provided by clearing and forwarding agents from the principal or client to the agents themselves, effective 1 September 1999. Such agents are liable under Section 68(1) and must follow existing registration, return filing, assessment and recordkeeping requirements; taxable value remains the gross remuneration or commission paid to the agent. Circulars Service Tax Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53451