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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....ur representation received by the Board on above cited subject, inquiring as to whether the services of Coal Merchants would be covered under the category of Clearing and Forwarding Agents for applicability of Service Tax. Also it has been informed vide above representation that the Coal Merchants primarily act as buyer's agents and carry out such jobs/assignments as asked for by the respective co....