Tax on Transport and Forwarding Services: Misalignment in Collection Methods and Overlooked Finance Act Sections 65A & 66F.

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....Legislative disbarment of levy of tax on goods transport agency service - clearing and forwarding agency - The two services sought to be amalgamated are not only independently taxable but differs in the mechanism of collection and should, intuitively, be immiscible. The provisions of section 65A of Finance Act, 1994 and section 66F of Finance Act, 1994 have not been appreciated in its context. - AT....