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Service tax — Coal merchants liable to tax as clearing and forwarding (C & F) agents

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Full Text of the Document

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....ble to tax as clearing and forwarding (C & F) agents Letter F. No. 159/1/2003-CX. 4 Dated 10-12-2003 Your kind attention is invited towards your representation received by the Board on above cited ....

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Full Text of the Document

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....rd and in this regard I am directed to say that on the basis of mode of functioning of Coal Merchants, it has been observed that in terms of definition of Clearing and Forwarding Agents under the Sect....