Finance Act 1994

21st Jun, 2016

No service tax chargeable in respect of composite contracts like the ones between property buyers and builder# indianlaws

The arrangement between the buyer and the builder is a composite one which involves not only the element of services but also goods and immovable property. In order to sustain the levy of service tax […]
11th May, 2015

When would C & F agents be liable under Service Tax #indianlaws

In order to qualify as a C&F Agent, a person is to be engaged in providing any service connected with ‘clearing and forwarding operations’.