Court Rules on Taxability of Freight Rebates for C&F Agents; Routing Method Not a Factor in Tax Evaluation.

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....Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through ACC Ltd. or its customers, it cannot be linked with clearing and forwarding agent's service. Manner of routing the consideration cannot decide taxability of the transaction - AT....