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Contract for C&F and Packaging Agent: Reimbursements Considered Separate Services, Service Tax Demand Upheld.

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Full Text of the Document

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....Composite service or not - Contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - In the instance case the amounts recovered under independent separate clause of the agreement of the rate schedule constitute independent and separate services thus on merits the demand is sustained.....

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