https://www.taxtmi.com/caselaws?id=31492 Where consignment agency services are provided under a single composite contract and billed as one consideration, transportation, loading and unloading charges form part of the taxable value because they are integral to clearing and forwarding operations. Charges for cutting, bending and straightening of material were excluded because those activities were distinct from the consignment agency service and not shown to be part of the taxable consideration. The assessment was therefore sustained for the first category of charges and reduced for the second. en-us Fri, 11 Jul 2008 00:00:00 +0530 Fri, 24 Jul 2009 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31492 Where consignment agency services are provided under a single composite contract and billed as one consideration, transportation, loading and unloading charges form part of the taxable value because they are integral to clearing and forwarding operations. Charges for cutting, bending and straightening of material were excluded because those activities were distinct from the consignment agency service and not shown to be part of the taxable consideration. The assessment was therefore sustained for the first category of charges and reduced for the second. Case-Laws Service Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31492