Levy of Service Tax under category of Clearing & Forwarding Agents in respect of Adhatiyas.
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....spect of Adhatiyas. I am directed to say that under Section 65 of Finance Act, 1944 and as brought out by Board's letter no. F.B.43/7/97-TRU dated 11.7.97 there must exist a relationship of principal and an agent for bringing grain agent in the ambit of C & F agent of the farmer and in CBEC Circular no. 4....
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