Services rendered indirectly connected with clearing and forwarding operations

Indian Service Tax

Notification

Effective date

[Notification No. 26/97-ST, dated 11/07/1997]

In exerciseofthe powers conferred by Section 88ofthe Finance Act, 1997 (26of1997), the Central Government hereby appoints the 16th dayofJuly, 1997, as the date on which the service -tax on taxable service specified in sub-clause (j) and(r) ofclause (41)ofSection 65ofthe Finance Act, 1994 (32 of 1994) shall come into force.

Case Law

Services rendered indirectly connected with clearing and forwarding operations are also covered under the definition - 2002 (145) ELT 222 (Kolkatta - Cegat).