Cement Sale Taxable Under Clearing & Forwarding Services When Principal Retains Ownership Responsibilities: BAS vs. C&F Clarification.

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....Classification of services - BAS or C&F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe custody, transportation, damage, demurrage, rent and theft of the cement then certainly, the substantial ownership lies with the principal - taxable as C&F services - AT....