Service tax — Clearing & Forwarding Agents — Certain clarification
V/DGST/21(9)/C&F/2/ 99/10683 Dated:- 6-6-2000 Order-Instruction
Service Tax
Service tax Clearing & Forwarding Agents Certain clarification
F.No. V/DGST/21(9)/C&F/2/ 99/10683, dated 6-6-2000 of the Mumbai Directorate of Service Tax
The office of the Commissioner of Central Excise, Service Tax Cell, Chennai-II Commissionerate, has sought for a clarification, on the applica- bility of Service Tax, for the services rendered by a company/assessee which are as follows :-
“The company/assessee owns storage tanks made of mild steel in different parts of India. These tanks are used for storing liquids/ chemicals for which customers pay rents based on the tanks capac
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