Section 67: Clearing and Forwarding Expenses Now Taxable as Service Costs from May 14, 2015.

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....Valuation - Clearing and Forwarding Agency Service - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would also form part of valuation of taxable services for charging service tax.....