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    <title>Cement Sale Taxable Under Clearing &amp; Forwarding Services When Principal Retains Ownership Responsibilities: BAS vs. C&amp;F Clarification.</title>
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    <description>Classification of services - BAS or C&amp;F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal - taxable as C&amp;F services - AT</description>
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      <description>Classification of services - BAS or C&amp;F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal - taxable as C&amp;F services - AT</description>
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