Separate Contracts for C&F and GTA Services Not a Bifurcation; Assessed u/ss 65(25) & 65(105) of Finance Act. https://www.taxtmi.com/highlights?id=72061 Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service of clearing as well as forwarding irrespective under two separate contracts, it shall not amount to be the bifurcation of C&F Service. The agent has to be assessed for rendering C&F Service 65(25) and 65(105) of the Finance Act. - AT en-us Mon, 18 Sep 2023 09:25:01 +0530 Mon, 18 Sep 2023 09:25:01 +0530 TaxTMI RSS Generator Separate Contracts for C&F and GTA Services Not a Bifurcation; Assessed u/ss 65(25) & 65(105) of Finance Act. https://www.taxtmi.com/highlights?id=72061 Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service of clearing as well as forwarding irrespective under two separate contracts, it shall not amount to be the bifurcation of C&F Service. The agent has to be assessed for rendering C&F Service 65(25) and 65(105) of the Finance Act. - AT Highlights Service Tax Mon, 18 Sep 2023 09:25:01 +0530 https://www.taxtmi.com/highlights?id=72061