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HomeIndirect TaxesService Tax on Logistics Services Depends on Substance, Not Labels: Calcutta High...

Service Tax on Logistics Services Depends on Substance, Not Labels: Calcutta High Court

Indirect Taxes

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By Mariya Paliwala
Service Tax on Logistics Services Depends on Substance, Not Labels: Calcutta High Court

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The Calcutta High Court has clarified when activities amount to “Clearing and Forwarding” (C&F) services and the circumstances in which the extended period of limitation under Section 73 of the Finance Act, 1994 can be invoked for recovery of unpaid service tax.  The bench of Justice Rajasekhar Mantha and Justice Ajay Kumar Gupta partly upheld…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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