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    <title>Service tax on Loading &amp; unloading charges</title>
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    <description>Service tax depends on whether loading/unloading collections are retained as company income (taxable) or are exact pass throughs meeting pure agent conditions (not taxable); additionally, services by workers to their employer are in the course of employment and not taxable, whereas a contractor&#039;s deployment of labour may render the contractor&#039;s consideration taxable; Goods Transport Agency treatment may also apply.</description>
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