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    <title>Levy of Service Tax under category of Clearing &amp; Forwarding Agents in respect of Adhatiyas.</title>
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    <description>Service tax does not apply to Adhatiyas as Clearing &amp; Forwarding Agents absent a principal-agent relationship; their grain-agent activity is classified as Commission Agent services under Business Auxiliary Services and is covered by the notification exempting commission agents from service tax, and a trade notice should be issued to inform the trade.</description>
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      <description>Service tax does not apply to Adhatiyas as Clearing &amp; Forwarding Agents absent a principal-agent relationship; their grain-agent activity is classified as Commission Agent services under Business Auxiliary Services and is covered by the notification exempting commission agents from service tax, and a trade notice should be issued to inform the trade.</description>
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