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    <title>2013 (11) TMI 255 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision on the dispute over service tax liability for Del Credere Agency services. It held that the services should be classified under &quot;Business Auxiliary Service&quot; rather than &quot;Clearing &amp;amp; Forwarding Agency Service,&quot; as the appellant&#039;s role primarily involved procuring orders and ensuring payments, not handling goods. The Tribunal found the demands for service tax on Del Credere Agency services unsustainable in law due to the absence of a levy on &quot;Business Auxiliary Services&quot; during the relevant period.</description>
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    <pubDate>Wed, 03 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 255 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=239078</link>
      <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision on the dispute over service tax liability for Del Credere Agency services. It held that the services should be classified under &quot;Business Auxiliary Service&quot; rather than &quot;Clearing &amp;amp; Forwarding Agency Service,&quot; as the appellant&#039;s role primarily involved procuring orders and ensuring payments, not handling goods. The Tribunal found the demands for service tax on Del Credere Agency services unsustainable in law due to the absence of a levy on &quot;Business Auxiliary Services&quot; during the relevant period.</description>
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      <pubDate>Wed, 03 Jul 2013 00:00:00 +0530</pubDate>
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