Tax on goods and service (4)

I believe the answer is:

duty

I believe this clue is a double definition.

'tax on goods' is the first definition.
(I've seen this before)

'service' is the second definition.
(I've seen this before)

'and' acts as a link.

(Other definitions for duty that I've seen before include "Allegiance" , "'Obligation, responsibility (4)'" , "Official obligation" , "Tax on goods" , "Task; military service" .)

I've seen this clue in The Telegraph, The Globe and Mail and The Sun.

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